William D. Armstrong v. Commissioner of Internal Revenue

How courts have described this case

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

• noting that attorneys’ 16 fees under the FDCPA are generally calculated using the 17 lodestar method
• noting that the relevant community is the forum in which the court 16 sits
• \[R]easonable diligence does not require that the IRS send duplicate notices to every address of which it has knowledge.\
• “[R]easonable diligence does not require that the IRS send duplicate notices to every address of which it has knowledge.”
• “A notice of deficiency is valid, even if it is not received by the taxpayer, if it is mailed to the taxpayer’s ‘last known address’”
• federal courts lack jurisdiction to review BOP’s individualized 16 Residential Drug Abuse Treatment Program determinations made pursuant to statute

Source: CourtListener parenthetical corpus (CC0).