United States v. Malcolm McCallum

How courts have described this case

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

• observing that an assessment is made when the assessment officer signs the Form 23C summary record
• Form 4340 “has been held to be presumptive proof of a valid assessment where the taxpayer has produced no evidence to counter that presumption”

Source: CourtListener parenthetical corpus (CC0).