How cited: Cluster 3063503 · Go Syfert

Cluster 3063503

green · 4 citation events across 3 courts. Showing the 3 strongest citers on record (one row per citing case, strongest signal kept).
Rule Authority · S.D. Ga. · signal: cf. · 2 citations in this opinion
Cf. Sande, 323 F. App’x at 815 (rejecting plaintiffs’ section 7433 claim because “Plaintiffs did not allege that the IRS failed to follow the proper procedures in either the IRC or IRS regulations for filing a lien notice” (emphasis added)); United States v. Chila, 871 F.2d 1015, 1018 (11th Cir. 1989) (“[T]he provisions of the Code authorizing administrative collections expressly indicate that the giving of notice and demand for payment of an assessment is a prerequisite to …
rejecting plaintiffs’ section 7433 claim because “Plaintiffs did not allege that the IRS failed to follow the proper procedures in either the IRC or IRS regulations for filing a lien notice” (emphasis added)
Rule Authority · Tax Ct.
See Morrow v. United States, 723 F. Supp. 2d 71, 80 (D.D.C. 2010); Sande v. United States, 323 F. App’x 812, 814 (11th Cir. 2009).
Cited · S.D. Fla. · signal: see
See Sande v. U.S., 323 Fed.Appx. 812, 815 (11th Cir.2009) (“ § 6321 creates a statutory hen that' arises automatically once an assessment is made and the IRS gives notice and demands payment.”).