This is the property of the Daily Journal Corporation and fully protected by copyright. It is made available only to Daily Journal subscribers for personal or collaborative purposes and may not be distributed, reproduced, modified, stored or transferred without written permission. Please click "Reprint" to order presentation-ready copies to distribute to clients or use in commercial marketing materials or for permission to post on a website. and copyright (showing year of publication) at the bottom.
Subscribe to the Daily Journal for access to Daily Appellate Reports, Verdicts, Judicial Profiles and more...

Brown v. Commissioner of Internal Revenue

Ruling by

Kim McLane Wardlaw

Lower Court

U.S. Tax Court

dissenting Judge(s)

Patrick J. Bumatay

concurring Judge(s)

Kenneth K. Lee
IRS Collection Division's return of taxpayer's offer-in-compromise as nonprocessable within the 24-month timeframe for considering such offers constituted a timely rejection of the offer.



To continue reading, please subscribe.
For only $95 a month (the price of 2 article purchases)
Receive unlimited article access and full access to our archives,
Daily Appellate Report, award winning columns, and our
Verdicts and Settlements.
Or
$795 for an entire year!

Already a subscriber?

Sign up for Daily Journal emails