26 U.S.C. § 6312
Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]
[repealed]
Notes of Decisions
Cited in 4
cases, 1974–2012 · leading case: Montagne v. United States, 90 Fed. Cl. 41 (Fed. Cl. 2009).
Montagne v. United States, 90 Fed. Cl. 41 (Fed. Cl. 2009). “Without notice, 26 U.S.C. § 6312 11 bars all collection by the Government in this case.”
Ray v. United States, 385 F. Supp. 372 (S.D. Tex. 1974). “By virtue of 26 U.S.C. § 6312 (a) (since repealed, with respect to bonds issued after March 3, 1971, by Pub.”
United States v. William O'Callaghan, 500 F. App'x 843 (11th Cir. 2012). “See 26 U.S.C. § 6312 . He claims that the Government maintains a record of registered and certified mailings in its Form 3877, and that the Government’s failure to produce its Form 3877 for the notice of deficiency requires us to draw an adverse inference that no such notice was…”
Colletta Lake Ray v. United States, 538 F.2d 1228 (5th Cir. 1976). “The applicable statute 26 U.S.C. § 6312 (a), has been repealed with respect to bonds issued after May 3, 1971, by Pub.”
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