Nestor v. Comm'r

Decided 2002-02-19

Cited by 223 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

Beghe, J., concurring: The majority acknowledge that section 6203 requires the Secretary, upon request of the taxpayer, to furnish the taxpayer a copy of the record of the assessment but observe that neither section 6330(c)(1) nor the regulations thereunder require the Appeals officer to furnish “the taxpayer a copy of the verification that the requirements of any applicable law or administ…

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