42 U.S.C. § 7421
Consultation
Section 7413(d) of this title, referred to in text, was amended generally by Pub. L. 101–549, title VII, § 701,
1990—Pub. L. 101–549 amended penultimate sentence generally. Prior to amendment, penultimate sentence read as follows: “Such regulations shall be promulgated after notice and opportunity for public hearing and not later than 6 months after
Section effective
Notes of Decisions
Cited in 3
cases, 1996–2020 · leading case: Dist. of Columbia v. United Jewish Appeal Fed'n of Greater Washington, Inc., 672 A.2d 1075 (D.C. 1996).
Dist. of Columbia v. United Jewish Appeal Fed'n of Greater Washington, Inc., 672 A.2d 1075 (D.C. 1996). “Compare 42 U.S.C. § 7421 (1) with D.C.Code § 47-3307.”
McKenzie-El v. Internal Revenue Serv. (D. Maryland 2020). “” 42 U.S.C. § 7421 (a). The Fourth Circuit has instructed that the AIA’s language “‘could scarcely be more explicit,’ reflecting its overarching objective of protecting ‘the Government’s need to assess and collect taxes as expeditiously as possible with a minimum of…”
McKenzie-El v. Internal Revenue Serv. (D. Maryland 2020). “” 42 U.S.C. § 7421 (a); see ECF 59 at 13-16.”
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