Roger Sylvestre v. United States of America

How courts have described this case

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

• holding that a summons was enforceable when “improper service was, at most, technical and not serious,” the government did not show bad faith, and the taxpayer suffered no harm or prejudice
• “Once a prima facie case for enforcement [is] made, it [becomes the petitioner’s] burden to refute the elements of the prim a facie case.”

Source: CourtListener parenthetical corpus (CC0).