Robert J. Martin and Miriam D. Martin v. Internal Revenue Service

How courts have described this case

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

• explaining that after an audit, an RAR is sent to the taxpayer describing proposed adjustments and the taxpayer’s options if he or she disagrees with the agent's conclusions

Source: CourtListener parenthetical corpus (CC0).