26 U.S.C. § 6631
Notice requirements
The Secretary shall include with each notice to an individual taxpayer which includes an amount of interest required to be paid by such taxpayer under this title information with respect to the section of this title under which the interest is imposed and a computation of the interest.
Notes of Decisions
Cited in 4
cases (1 in the last 5 years), 1997–2021 · leading case: In Re Ruggeri Elec. Contracting, Inc., 214 B.R. 481 (E.D. Mich. 1997).
In Re Ruggeri Elec. Contracting, Inc., 214 B.R. 481 (E.D. Mich. 1997). “On February 9, 1994, Paul Borock ("the Trustee") was appointed Chapter 7 Trustee of the Debtor's estate. On January 23, 1995, the Internal Revenue Service ("the IRS") brought suit against the Trustee alleging that funds seized out of the Debtor's operating account by the Trustee…”
Balzer v. United States, 22 F. App'x 942 (9th Cir. 2002). “1 Other courts have credited taxpayers for IRS error in the contexts of a valid levy under 26 U.S.C. § 6631 (a) 2 and of a levy and notice of seizure under 26 U.”
United States v. Borock, 214 B.R. 481 (E.D. Mich. 1997). “On January 23,1995, the Internal Revenue Service (“the IRS”) brought suit against the Trustee alleging that funds seized out of the Debtor’s operating account by the Trustee belonged to the IRS pursuant to a 26 U.”
United States v. Korangy Radiology Assocs., P.A./Baltimore Imaging Centers (D. Maryland 2021). “26 U.S.C. § 6631 (k)(2)(B). Regarding the September 21, 2009 assessment, Defendant made another offer-in-compromise which was returned on November’2, 2009.”
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