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Taxation – Taxpayer Barred from Extra Challenge (access required)

Iames v. Commissioner of Internal Revenue (Lawyers Weekly No. 001-060-17, 14 pp.) (Wilkinson, J.) No. 16-1154, March 7, 2017; USTC; 4th Cir. Holding: A taxpayer who contested his tax liability in a preassessment hearing before the IRS’s Office of Appeals is barred from raising the same issue before the same administrative unit in a Collection Due ...

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