Springer v. Internal Revenue Service Ex Rel. United States (2007)

green · 11 citation events across 3 courts. Showing the 5 strongest citers on record (one row per citing case, strongest signal kept).

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green United States v. Springer (2011)

Rule Authority · 10th Cir.

United States, 231 Fed.Appx. 793, 802-04 (10th Cir.2007); Springer v. IRS ex rel.

unpublished order

green United States v. Springer (2011)

Rule Authority · 10th Cir.

United States, 231 Fed.Appx. 793, 802-04 (10th Cir.2007) (unpublished). 3 .

green United States v. Springer (2011)

Rule Authority · 10th Cir.

But as the district court recognized, Springer had actual notice, and the underlying tax assessment “is no longer open to challenge,” Springer v. IRS, 231 Fed.Appx. 793, 801 (10th Cir.2007).

green Willoughby v. United States (2023)

Rule Authority · N.D. Okla.

With limited exceptions, the Anti-Injunction Act (AIA), 26 U.S.C. § 7421 (a), prohibits suits by taxpayers “for the purpose of retraining the assessment or collection of any tax.” “The purposes of the AIA ‘is to permit the United States to assess and collect taxes alleged to be due without judicial intervention, and to require that the legal right to the disputed sums be determined in a suit for refund.” Spinger v. I.R.S., 231 Fed.Appx. 793, 797-98 (10th Cir. 2007) (quoting …

quoting Enochs v. Williams Packing & Navigation Co., 370 U.S. 1, 7 (1962)

green Linda J. Romano-Murphy v. Commissioner (2019)

Rule Authority · Tax Ct.

United States, 231 F. App’x 793, 798 (10th Cir. 2007) (holding that notice of intent to levy does not justify injunction under section 6330(e)(1)); see also Hart v. United States, 291 F. Supp. 2d 635, 645 (N.D.

holding that notice of intent to levy does not justify injunction under section 6330(e)(1)