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· 7/23/1992

Ronald James, and Kay James v. United States

Citations

  • 970 F.2d 750
  • 70 A.F.T.R.2d (RIA) 5440
  • 1992 U.S. App. LEXIS 16599
  • 1992 WL 170620

How courts have described this case

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

  • holding that plaintiffs pro se materials raised “colorable arguments about the procedures used for notification, assessment, and collection of the deficiency against [the plaintiff], and not just about the validity of the assessment itself’
  • rejecting taxpayer's arguments regarding invalid OMB numbers and violations of PRA
  • Lack of an OMB number on IRS forms and notices does not violate the PRA
  • lack of an OMB number on IRS forms and notices does not violate the PRA
  • \lack of an OMB number on IRS notices and forms does not violate\ the PRA
  • Lack of an OMB number on IRS notices and forms does not violate the PRA

Source: CourtListener parenthetical corpus (CC0).

Judges: Logan, Barrett, Ebel

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.