United States v. James W. White

How courts have described this case

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

• holding that the Government’s submission of a Form 4340 establishes a presumption that the assessment was properly made
• stating that a civil defendant has the burden of proving a tax assessment erroneous after the Government proves that the assessment was properly made
• finding insignificant errors that “do not address the issue of whether the IRS has miscalculated the amount that it claims [defendant] owes” do not defeat summary judgment for the government plaintiff
• “It is the law of this Circuit that ‘[a]ctions taken in violation of the automatic stay are void and without effect.’” (citation omitted)
• “Once the Form [4340] is provided, the taxpayer must then prove that the assessment is erroneous in order to prevail.”
• similarly recognizing that the automatic stay 9 terminates when “a discharge is granted”

Source: CourtListener parenthetical corpus (CC0).