A tax deadline missed by one day leads to a showdown over equity, jurisdiction – and grammar
SCOTUSBlog
JANUARY 11, 2022
The dispute arose after the Internal Revenue Service assessed a $19,250 penalty and issued a notice of intent to levy to a small North Dakota law firm for failing to file employee tax withholding forms. Partly because of the circuit split and partly because of the statute’s lack of clarity, this could be a close case.
82 
Let's personalize your content