United States v. John A. Chila

How courts have described this case

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

• recognizing that a Certificate of Assessments and Payments is “presumptive proof of a valid assessment” (internal quotation marks omitted)
• holding that a certificate of assessment reflecting that notice and demand was sent is presumptive evidence unless the taxpayer can affirmatively establish notice and demand was not sent
• “These forms are prima facie evidence that the notice of assessment and demand for payment were mailed to [the taxpayer] in accordance with the statute”

Source: CourtListener parenthetical corpus (CC0).