United States v. Sweeny

How courts have described this case

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

• “[t]he burden is on the defendant to prove the invalidity of the tax assessment”
• “Section 6321 of the Internal Revenue Code provides that if a person neglects or refuses to pay any federal tax, a lien arises automatically in favor of the United States against all property rights belonging to such person.”

Source: CourtListener parenthetical corpus (CC0).