United States v. Ball’s Empirical Analysis

Citation profile

14 federal appellate · 3 district ·

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “notice under § 6212(a) must be by registered mail.... The failure to send notice by registered mail in compliance with § 6212(a) is fatal to a jeopardy assessment, during the period that § 6212(a) permitted only notice by registered mail. 6”

   2 later decisions quote this exact passage · from the majority
   e.g. Balkissoon v. Commissioner · Basdeo Balkissoon Gloria Balkissoon v. Commissioner of Internal Revenue

2. ““To place our holding in regard to the lower court’s decision as to the sufficiency of notice in its proper perspective, we must consider two of the alternative means of collection of unpaid income taxes provided for by the Internal Revenue Code 1954. In the usual case, § 6212(a) of the Code, 26 U.S.C.A. § 6212 (a), requires the Government, as a first step, to send a notice of deficiency to the taxpayer, by registered mail [now certified or registered mail]. Thereafter, the Government may make an assessment of unpaid tax ( 26 U.S.C.A. § 6201 ), provided that the assessment is made within the period of time after the notice of deficiency prescribed by 26 U. S.C.A. § 6213. Once the assessment has been made, § 6303(a) of the Code, 26 U.S.C.A. § 6303 (a), requires notice and demand for payment of the tax as a condition precedent to the taking of additional steps to enforce its collection and payment. “Thus, in the usual case the Code contemplates the giving of two notices by the Government, first, the notice required by § 6212(a) of a deficiency, and the notice required by § 6303(a) of assessment and demand for payment. The notice of deficiency is specified to be by registered mail ( 26 U.S.C.A. § 6212 (a)), while no such restriction is applicable to the notice of assessment and demand for payment ( 26 U.S.C.A. § 6303 (a)).””

   1 later decision quote this exact passage · from the majority
   e.g. United States v. Ahrens

3. “§ 6213. Restrictions applicable to deficiencies; petition to Tax Court (a) Time for filing petition and restriction on assessment.- — Within 90 days, or 150 days if the notice [of deficiency] is addressed to a person outside the States of the Union and the District of Columbia, after the notice of deficiency authorized in .section 6212 is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day), the taxpayer may file a petition with the Tax Court for a redetermination of the deficiency. Except as otherwise provided in section 6861 [relating to jeopardy assessments] no assessment of a deficiency in respect of any tax imposed by subtitle A or B and no levy or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such 90-day or 150-day period, as the case may be, nor, if a petition has been filed with the Tax Court, until the decision of the Tax Court has become final. Notwithstanding the provisions of section 7U21 (a), the making of such assessment or the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding in the proper court. [Emphasis added.]”

   1 later decision quote this exact passage · from the majority
   e.g. Schreck v. United States