United States v. Ted A. Neff

How courts have described this case

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

• lack of an OMB number on a Federal income tax return does not violate the PRA
• Congress created duty to file return in section 6012(a) , and nowhere did Congress condition this duty on any Treasury regulation
• PRA does not bar prosecution for failure to file a Federal income tax return; such a duty to file is statutorily mandated, see sec. 6012(a)

Source: CourtListener parenthetical corpus (CC0).