Ronald C. Bachner v. Commissioner of 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.

• IRS agents “with only delegated authority” have no authority to waive statutory requirements concerning return submissions
• “The Supreme Court repeatedly has declared that tax returns must comply strictly with prescribed requirements in order to trigger applicable limitations periods.”
• \[I]nclusion of the taxpayer's signature is a prerequisite to the validity of the tax return for purposes of the statute of limitations.\
• negligence or a mistake of fact will not create an estoppel against the government

Source: CourtListener parenthetical corpus (CC0).