United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, Trustee

How courts have described this case

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

• noting that most courts to have considered the issue have concluded that payments made in the bankruptcy context are involuntary
• stating that long-standing IRS policy that taxpayers may designate the application of voluntary but not involuntary payments (citations omitted)
• recognizing longstanding IRS policy allowing taxpayer to allocate voluntary payments but not involuntary payments

Source: CourtListener parenthetical corpus (CC0).