State of Iowa v. Jerome Timothy Shade

How courts have described this case

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

• holding that an unsigned return is not a \return\ that would start the running of the period of limitations on assessment
• return that did not comply with signature requirements was not valid return and did not trigger running of limitations period for assessment
• return that did not comply with signature requirements was not valid return and did not trigger running of limitations period for assessment
• \Failure to satisfy the requirements for filing a return is fatal to the validity and the timeliness of the return.\
• \[A]cceptance cannot cure an invalid return.\

Source: CourtListener parenthetical corpus (CC0).