United States v. Joseph G. Lease

How courts have described this case

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

• containing an excellent compilation and analysis of cases bearing on this issue
• “Courts, including this one, have held that a Summary Record Assessment, provided on Form 4340, is ‘presumptive proof of a valid assessment.’ ”
• \We can see no reason why the taxpayer should be in any better position when he . . . waits until the Government has to resort to enforcing its lien before he attempts to cast doubt upon the underlying tax liability.\
• “We can see no reason why the taxpayer should be in any better position when he . . . waits until the Government has to resort to enforcing its lien before he attempts to cast doubt upon the underlying tax liability.”

Source: CourtListener parenthetical corpus (CC0).