Yuen v. United States

How courts have described this case

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

• holding that the U.S. District Court had jurisdiction to consider a frivolous return penalty issue in the context of a section 6330 hearing
• holding that the U.S. District Court had jurisdiction to consider a frivolous return penalty issue in the context of a section 6330 hearing
• holding a taxpayer had taken a frivolous position based on the argument that his wages do not constitute taxable income
• “[J]udicial review of a Notice of Determination upholding the IRS’s collection activity for Plaintiff’s underlying tax liabilities . . . lies with the United States Tax Court, not th[e District Court].”

Source: CourtListener parenthetical corpus (CC0).