§3653

4 cases·1 distinguished·3 cited

Statute Text — 26 U.S.C. §3653

Statute text not available for this section.

4 Citing Cases

Hallmark Research Collective, Petitioner 159 T.C. No. 6 · 2022

Notwithstanding the provisions of section 3653(a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition is in force may be enjoined by a proceeding in the proper court.

Penn Mutual Indemnity Co. v. Commissioner 32 T.C. 653 · 1959

Brzezinski v. Commissioner 23 T.C. 192 · 1954

United States v. Michael Norwood 49 F.4th 189 · Cir.