A tax deadline missed by one day leads to a showdown over equity, jurisdiction – and grammar
SCOTUSBlog
JANUARY 11, 2022
It will also add to the court’s precedent on the interaction between the law of equity and the technicalities of federal statutes. The dispute arose after the Internal Revenue Service assessed a $19,250 penalty and issued a notice of intent to levy to a small North Dakota law firm for failing to file employee tax withholding forms.
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