Ruth E. Urban 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.

• holding that IRS “compliance with the [Internal Revenue Manual’s] requirements is not mandatory”
• explaining that no particular form or signature is required for a valid notice of 2 22-70200 deficiency and the Commissioner’s compliance with Internal Revenue Manual requirements is not mandatory
• noting that the requirements of the Internal Revenue Manual are “not mandatory”
• noting that the Commissioner’s “compliance with the IRM's requirements is not mandatory”
• “[C]ompliance with the IRM’s requirements is not mandatory[.]”

Source: CourtListener parenthetical corpus (CC0).