Robert G. Rosser v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “[T]he statutory period for bringing suit .begins to ran from the date that the IRS mails, by certified or registered mail, a notice of disallowance ... regardless of whether the taxpayer actually receives the notice.”
• “[T]he two-year statute of limitations laid out in 26 U.S.C. § 6532(a)(1) begins to run in every case on the date the IRS mails the taxpayer a notice of disallowance, whether or not the taxpayer actually receives the notice.”

Source: CourtListener parenthetical corpus (CC0).