§2410
28 cases·7 followed·2 distinguished·1 criticized·5 overruled·13 cited—25% support
Statute Text — 26 U.S.C. §2410
Statute text not available for this section.
28 Citing Cases
Follum v. United States, 83 AFTR 2d 99-1622, 99-1 USTC par. 50,395 (W.D.N.Y. 1999), affd. without published opinion 199 F.3d 1322 (2d Cir. 1999). The District Court held that it lacked jurisdiction to consider petitioner’s statute of limitations challenge to his tax liability because it was a challenge to the liability that would properl
section 2410 in Federal District Court, the Government will be represented not by the IRS attorneys in" the office of Chief Counsel but by the Department of Justice, pursuant to 28 U .S .C . section 516 . If the Department of Justice concludes that the lien is . not valid, then there is no apparent basis-for arguing that the Government is bound by
Generally, the Federal District Courts have jurisdiction over any civil action arising under any Act of Congress providing for internal revenue. 28 U.S.C. sec. 1340 (2000). 10Petitioner’s argument on this point is erroneous as a matter of Oklahoma State law because the concept of nominee ownership is recognized thereunder. When le
On May 7, 2001, petitioner filed his petition in the instant case. In the District Court case, petitioner argued that the lien at issue was invalid because: (1) Respondent had not properly assessed his tax liabilities for 1984, 1985, 1986, and 1987; (2) even if the assessments had been made, he did not receive notice thereof; (3) no n