§2331

9 cases·1 overruled·8 cited

Statute Text — 26 U.S.C. §2331

Statute text not available for this section.

9 Citing Cases

Billy Edward & Phoebe J. Armstrong, Petitioner 139 T.C. No. 18 · 2012

2331(c)(2), 95 Stat. at 860-61, which requires the Secretary to reduce the amount ofa taxpayer's refund by the amount ofhis delinquent support obligations and send the difference to the state seeking to collect such obligations. This provision--also aimed at getting child support paid--has remained substantively unchanged to this day. See sec.

Estate of Algerine Allen Smith, Deceased; James Allen Smith, Executor, Petitioners 123 T.C. No. 2 · 2004

2331(c)(1), 95 Stat. 861; and Tax Reform Act of 1976, Pub. L. 94-455, sec. 1906(b)(13) (A), (K), 90 Stat. 1834. - 61 - The Court of Appeals's holding in Belloff is that this Court must respect assessments set off under section 6402(a) if they are procedurally valid assessments and "will not address the merits of legal issues underlying the as

United States v. Mubayyid 658 F.3d 35 · Cir.

Terry v. Commissioner 91 T.C. 85 · 1988

United States v. Chase · Cir.

United States v. Christopher Hasson 26 F.4th 610 · Cir.

United States v. Christopher Hasson · Cir.

United States of America, Appellee/cross-Appellant v. Leo v. Felton Erica Chase, Appellants/cross-Appellees 417 F.3d 97 · Cir.

United States v. Coplan 703 F.3d 46 · Cir.

§2331

9 Citing Cases

New cases, delivered.