United States Ninth Circuit

IRS deficiency notice adequately described the basis for tax due by notifying the taxpayer of the required change in accounting method from cash method to accrual method, thus triggering the possibility of a section 481 readjustment.

Appellate Information

• Argued 04/11/2001
• Decided 05/21/2001
• Published 05/21/2001

Judges

• BEEZER, Circuit Judge:, Before:  BEEZER, O'SCANNLAIN and W. FLETCHER, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• David M. Kirsch, San Jose, California, for the petitioner-appellant.


• For Appellees:
  
• Teresa E. McLaughlin and Laurie Snyder, United States Department of Justice, Washington, D.C., for the respondent-appellee.