United States Federal Circuit
Bush v. US, 09-5008
In taxpayers' consolidated tax refund suits claiming that the IRS failed to issue deficiency notices as required by law (making tax assessments against plaintiff-taxpayers invalid), the Court of Federal Claims' dismissal of the claims is affirmed as, while the taxpayers are correct that the deficiency notices were required, they have failed to establish that the failure to send the required notices was harmful error.
Appellate Information
- Decided 03/31/2010
- Published 03/31/2010
Judges
Court
- United States Federal Circuit