Document: 423 U.S. 161 96 S.Ct. 473 46 L.Ed.2d 416 James Burnett McKay LAING, Petitioner,v.UNITED STATES et al. UNITED al., Petitioners, v. Elizabeth Jane HALL. Nos. 73-1808 and 74-75. Argued Jan. 21, 1975. Reargued Oct. 15, Decided 13, 1976. Syllabus These cases involve two income-tax payers whose taxable years were terminated by the Internal Revenue Service (IRS) prior to their normal expiration dates pursuant jeopardy-termination provisions of § 6851(a)(1) Code 1954 (Code), which allow IRS immediately terminate a taxpayer's period when it finds that taxpayer intends commit any act tending prejudice or render ineffectual collection his income tax for current preceding year. Under 6851 is due upon termination, such termination year comes close. In each case, after failed file return pay assessed as demanded, levied seized property without having sent notice deficiency taxpayer, jurisdictional prerequisite suit in Tax Court redetermination liability, followed other procedures mandated 6861 seq. assessment jeopardy. The Government contends are inapplicable liability arising because not "deficiency" within meaning 6211(a) Code, where term defined amount imposed less may have been reported on return. No. District held required 6851(a)(1), dismissed injunctive declaratory relief ground, inter alia, was prohibited Anti-Injunction Act, 7421(a) Appeals affirmed. 74-75 granted relief, holding Act IRS's failure follow seq., Held: Based plain language statutory at issue, place legislative scheme, history, owing, but reported, time subject hence Director case comply with these requirements, taxpayers' suits barred Act. Pp. 169-185. (a) definition 6211(a), owing unreported jeopardy cases, most terminations, full due, clearly deficiency, there being nothing suggest can arise only conclusion 12-month sufficient question has come an end unreported. 173-175. (b) To deny subjected opportunity litigate Court, would be under Government's view required, out keeping thrust generally allows access court. 176-177. (c) jeopardy-assessment long treated closely parallel fashion, early codification contrary. 177-183. 73-1808, 496 F.2d 853, reversed remanded; 74-75, 6 Cir., 493 1211, Joseph S. Oteri, Boston, Mass., Laing. Stuart A. Smith, Washington, D. C., United States others, Donald M. Heavrin, Louisville, Ky., Hall. Mr. Justice MARSHALL delivered opinion Court. 1 companion taxpayers date 26 U.S.C. 6851(a)(1).1 Section do Upon and, notice, may, usually does, levy 6331(a) 6331(a), assure payment. 2 We must decide whether IRS, assessing collecting period, jeopardy.2 answer, we shall see, depends (1970 ed. Supp. IV). argues arises cannot "deficiency," deficiencies therefore inapplicable. reject this argument. agree unreported, reverse affirm 3 * Laing States. Petitioner citizen New Zealand. He entered from Canada temporary visitor's visa May 31, 1972. On following June 24, companions sought enter Vermont refused entry Canadian officials. As they turned back, detained customs authorities Derby, Vt. search vehicle three traveling, officers discovered engine compartment suitcase containing more than $300,000 currency. found petitioner process placing assets beyond reach removing them States, thereby tax.3 declared periods 6851(a). An $310,000 against orally asserted January through subsequently abated $195,985.55 formal letter-notice demand payment filing sent. received no 6861(b) specific information about how determined.4 4 After tax, currency had vehicle. A portion thereof applied Laing.5 5 July petitioner, filed Commissioner Revenue, Director, Chief Collection Division, Vermont, Vermont. absence he claimed 6861(b), challenged violative both distraint statute, actions seizing retaining "without finding substantial probable nexus between money income." App. p. 20.6 relying its controlling court's decision Irving Gray, 479 20 (CA2 1973), Federal 7421(a), wording exception Declaratory Judgment 28 2201, controversy respect federal taxes. 364 F.Supp. 469 (1973). 7 Adhering earlier ruling Irving, Second Circuit affirmed per curiam. 853 (1974). It expressly declined Sixth Circuit's Rambo 492 1060 (1974).7 rulings Circuit, one Seventh Williamson 31 A.F.T.R.2d 73-800 (1971), appeared conflict holdings Courts Appeals, supra ; Hall 1211 (CA6 1974), Clark Campbell, 501 108 (CA5 1974).8 Suggesting irreconcilable noting some 70 pending courts depended resolution, Solicitor General did oppose Laing's petition certiorari. certiorari resolve conflict.9 419 824, 95 39, 42 47 8 B. Respondent resident Shelbyville, Ky. arrest her husband Texas drug-related charges, Kentucky state troopers obtained warrant searched respondent's home 1973. They controlled substances there. next day Acting notified respondent letter "involved illicit drug activities, 1-1-73 thru 1-30-73." 11. Citing 6851, first 30 days 1973 "immediately terminated" payable." Ibid. further informed $52,680.25 "will assessed" "(d) emand immediate hereby made." 443(a)(3) 443 (a)(3), requested filed. made February 1. Laing, Mrs. determined. 9 unable so assessed. Therefore, acting 6331, 1970 Volkswagen offered sale.10 10 instituted 13 Western Kentucky, seeking compensatory punitive damages. court issued order temporarily restraining selling automobile property. Thereafter, Schreck 301 1265 (D.Md.1969), ordered posting bond fair market value.11 preliminary injunction defendants (the Group Supervisor lieutenant State Police) "from harassing intimidating (respondent) manner including limited trespassing on, levying whatever nature, rental not." Pet. Cert. 5a. 11 appeal, curiam, (1974), supra, decided month earlier. issue consequent unavailability remedy entitled relief. Because conflict, indicated above, also Hall's case. 40, II 12 seek protection certain procedural safeguards claims intended apply terminations. Specifically, argue govern assessments taxes 6851. Resolution claim requires analysis interplay basic provision, 6861, provision. initial workings essentially permits shortening year, dispute. When determines conditions 6851(a) met generally, preparing something will endanger taxes12 declare terminated. shortened unpaid become payable immediately, 6851(a), 443(a) (3). 14 disagreement focuses applicability assessment13 termination. 6861(a) provides whenever "jeopardized delay." By allowing assessment, general rule barring until afforded resolution Court.14 Certain provided, however, 6861(a). Within 60 send enables 6213(a) ed., stay equivalent bond, 6863(a). Any sold If does prohibition sale extends becomes final. 6863(b)(3)(A).15 15 complementary those contend extent used 6861(a), necessity jeopardy,16 collected accordance 16 view, hand, §§ aimed distinct problems bearing other. "Section 6851," according Government, "advances payable, while advances already overdue (i. e., prior, normally expiring year)." Brief 10. validity distinction rests nonterminated created assess, course, apply. 17 Thus, reading governed seq.17 that, single provision 6851(e), refund, if refund refused, bring district Claims. See 1346(a)(1). Since up six months request theory, wait half before gaining judicial forum. 6532(a), 7422(a) 18 seriously challenge jeopardy, collections should question, then, 6211(a). III 19 essence, return.18 6211 (a). Where filed, due. Treas. Reg. 301.6211-1(a), CFR 301.6211-1(a) (1975). seen, terminating makes then truncated 443(a)(3). determined ordinary principles, abbreviated reporting period. properly thus short paid. sum return, fits precisely deficiency.19 resists restrictively include made. close Of actually complete. fact is, Moreover, Sanzogno Commissioner, T.C. 321, 325 (1973).20 441(b)(3) defines "taxable year" 7701(a)(23). terminations deficiency. see year; unreported.21 Besides conflicting directly us, position would, discernible purpose, isolate payers. need accord him tax. Denial exceptions intended, explicit matter. See, e. g., 6871(b). Denying forum particular class sufficiently anomalous intention imputed Congress statute provide. This particularly concession protect interests, providing protections impair revenues.22 IV 21 While here scheme attempts undercut pointing history several unpersuaded. points suggests 22 out, 1918 (1918 Act) contained 250(g), 40 Stat. 1084, very similar present all authority Rev.Stat. 318223 could attack paying bringing way contest payment, expedited procedure now authorized 6861.24 proceeded exactly later. 23 1921 (1921 Act), 227, added special prepayment challenges procedure. available, circumstances, administrative Bureau (predecessor IRS) 250(d) 266. could, pretermit believed revenues might jeopardized delay. exception, proviso 250(d), precursor 6861. availability delay," necessarily 250(g) 1921, nascent available either situation run 250(d). 24 relies heavily claiming "(t)he key understanding 'deficiency' lies" therein. 42. reference 250(b), set handling underpayments returns filed: 25 "If paid paid, difference, covered credits section 252 (hereinafter called 'deficiency') . collector." 265. "hereinafter" permanently eliminated revised 1924 (1924 word much same today. Nonetheless, persists viewing authoritative "deficiency." related owed examined, consider often supposed limitation continues, day. disagree analysis. 27 understand use necessary begin appeared. formally various dealing overpayments referring difference "Deficiency" synonymously "understatement," clear context neither art. left largely unchanged, except parenthetical expression "(hereinafter 'deficiency')," point replaced references "understatement" From context, evident restrictive merely indication throughout subsection shorthand paid.25 find informal limit our construction precise Code. number important changes scheme. section, 282, 43 302, remained basically remedies substantially altered. 274(a) 297, provided if, "in determine(d) deficiency" mail taxpayer. mailing appeal Board agency independent Revenue. permitting assessment. 274(d), permitted assess collect bypassing deficiencies. Even situation, gain bond. 279(a). 29 273 defined, exceeds shown or, "if amounts previously (or assessment) deficiency." 273(2). collected, 273(2) effect simply 282 "immediate .," demanded payable," "due payable" appear fit so, assertion 274(d) incorrect, force argument lost. With amendments 1926, c. 27, 44 9, relevant took form. jurisdiction (subsequently renamed Court) broadened, part granting means redetermined post required. new procedures, addition 279(b), allowed Appeals. 274(a). route taxpayers. sum, sheds light all, seems help rather Government. course development consistently alike. created, nor avail themselves remedy. 1924, similarly denied unless claim. And assumed form, treat groups separately direct denying V 32 provisions, pertinent sections Code.26 reading, mailed 6863 bars offering requirements Act,27 judgment reversed, remanded proceedings consistent opinion. 33 ordered. 34 Affirmed 74-75; Reversed 73-1808. 35 STEVENS consideration cases. 36 BRENNAN, concurring. 37 I join Court's opinion, unnecessary addressing secured Fifth Amendment. Decision reserved, ante, 184 n. 26. write my views considerations raised 38 statutes seize compliance 6851(a)(1). No hearing administrative, seizure. But gainsaid risk erroneous determinations possibility irreparable injury real. suffices into play. 39 "root requirement" Due Process Clause "that individual given deprived significant interest, extraordinary situations valid governmental interest stake justifies postponing event." Boddie Connecticut, 401 371, 379, 91 780, 786, 113 (1971) (emphasis original). Bell Burson, 402 535, 542, 1586, 1591, 90 (1971); Goldberg Kelly, 397 254, 1011, 287 (1970). timing attributes requirement, depend accommodating competing interests involved. Goss Lopez, 565, 579, 729, 739, 725 (1975); Morrissey Brewer, 408 471, 481, 92 2593, 2600, 484 (1972); Cafeteria Workers McElroy, 367 886, 895, 81 1743, 1748, 1230 (1961). Governmental seizures sustained (1) seizure public (2) "special prompt action," (3) "the standards narrowly drawn statute" require official determine justified. Fuentes Shevin, 407 67, 91, 1983, 2000, 556 (1972). Seizures action." although requiring determination justified, nevertheless falls short, meeting requirements. law denies affected review days. 41 deprivation "as soon practicable." U.S., 582-583, S.Ct., 740. Louisiana upheld Mitchell W. T. Grant Co., 600, 94 1895, 406 debtors invalidation creditor prove basis seizure, id., 606, 1899. contrast, Georgia garnishment invalidated want "for demonstrate least cause garnishment." North Finishing, Inc. Di-Chem, Inc., 601, 607, 719, 723, 751 governing principle obliges provide "at cause" challenging However expeditiously handles claim, merits specified time, evaluation delay constitutionally permissible overriding stake, suggested none cases.* even justifiable, supporting rationale unbiased tribunal Again, BLACKMUN, whom THE CHIEF JUSTICE REHNQUIST join, dissenting. Every experienced practitioner aware evasion, frequent action responsibility revenues. knows structured complicated instrument perhaps too complex deserves careful historical when, here, longstanding challenged. 45 today gives every evidence pursuing quest what regard desirable symmetry unfortunately, indulges faulty Code's structure misinterprets statutes. led astray, fear, emotional facts involving, husband's charges1 automobile. little doubt alone unfettered coincidental appearance hand not, readily arrive alone. Thus "equities" extremes sad overtones, tend counterbalance, overbalanced, lack "equity" result weapon possessed device obviously needs combatting questionable practices evasion who rightful increase burden do. unfortunate, issues imbedded detailed code. Correct analysis, submit, demands conclusions opposite reached dissent. For purport examination indicated. 48 customary prescribed Subchapter B Chapter 63 heading "Assessment." IV), excess over If, files shows file, Treas.Reg. 49 Once exists, "is certified registered mail." 6212(a) During final hereinafter noted, precluded making levy, proceeding collection. move during "may enjoined proper court." expressly, circumstances. 50 sole preclusion forth explicitly 6213(a). effective like reference, empowers 51 termination-of-the-taxable-period statute. above-mentioned, critical, (a)(1) 163. constitutes entire Part (Jeopardy) 52 Our system primarily self-reporting self-assessment one. "based voluntary distraint." Flora 362 145, 176, 80 630, 647, 623 (1960). Helvering Mitchell, 303 391, 399, 58 633, 82 L.Ed. 917 (1938); 601.103(a), 601.103(a) Congress, nonetheless, recognized instances take affirmative safeguard tax.2 fulfills congressional concern 1.6851-1(a), 1.6851-1(a) (1975), designs year.3 done, together thereupon payable.4 53 standing alone, contain own authority. prematurely, elsewhere scheme.5 54 That 6201(a) 6201(a).6 "to make title." recording Service's books account. 6203. demand, fails pay, invoke 6321, lien favor power, days' nonjeopardy distraint. 6331 55 6851(b) reopen since Similarly, himself "a true accurate return." avoid furnishing insure timely 56 Nowhere subsections appear. contains words authorization requirement Seemingly, once exercise proceed forthwith lien, 57 C. This, far income, estate, gift concerned, returns, 6861.7 succeeding constitute (Jeopardy Assessments) designed achieve exigent invoked stands contrast premature words, serves advance whereas Jeopardy lies background triggers invocation 59 sharp refers specifically 6211. significance. 6213(a), authorizes despite path presence otherwise operative Also, confirms reviewable convincingly demonstrated additional restrained collection, assured relatively addition, 6863(a), And, absent effected review. 6863(b)(3). s prohibits restrain reads: 61 "Except (c), 7426(a) (b)(1), purpose maintained person, person assessed." 62 origin century ago Mar. 2, 1867, 475.8 3224. enacted prevent type plagued underlying namely, power taxes, existence threatened. Cheatham 85, 89, 561 (1876); Railroad Cases, 575, 613, 663 Snyder Marks, 109 189, 193-194, 157, 159-160, 901 (1883); Bob Jones University Simon, 725, 736-737, 2038, 2046, uniformly bar delimited statute's spelled itself: preclude contemplation sections, afforded. 64 second prefatory 7421(a): (b)(1). civil possible application here. 731-732, 2043, 6. 65 third origin. Enochs Williams Packing 370 1, 7, 1125, 1129, 292 (1962), observed circumstances ultimately prevail, central attempted equity exists." narrow twofold test: sense threat adequate legal recently reaffirmed "Americans United" 752, 2053, 518 noted somewhat different attitude 1930's. Miller Standard Nut Margarine 284 498, 260, 76 422 (1932), Allen Regents System Georgia, 304 439, 980, 1448 (1938). 66 There enforcement 7421(a). parties, applicable respective affords avenue records prevail.9 67 reveals following: 68 congressionally desires it, "breathing space" exaction claimed. accomplish issues, factual legal, resolved avoids disgorgement funds, financial detriment, though prevail recoup pays. choices makes, risks assumes, route, forgoing trial jury, specialist judge assigned local district, accruing redetermined, 6601(a), 6601(a) selects suit, (if chooses Claims) tried jury bears 6611, 6611 69 2. Despite litigation issued, nonetheless collect, fulfillment conditions, situation. revenues, preserved 3. vested too, protects 71 4. Both directed critical respect, process. one, "ordinary" operates usual underway. other, separate apart indeed, inasmuch end, yet overdue, get underway all. 72 5. seem follow, character emergency situations, distinct. two, extreme perilous, impact midstream, Ludwig Littauer & Co. B.T.A. 840, 842 (1938) (reviewed Board). 73 concerned year's computation made, ascertained, terms concepts sensible relationship 74 foregoing prematurely disavowal, confirmed history. demonstrates consecutively placed discrete consequences derive assert believe, 75 matters, successive Acts feared 1918, 1084.10 comports 3182. Judicial 3226. 77 evolved independently initially 1921. born established disputes; appeal. deferral, compelled jeopardy; determined, immediately. introduction procedure, continued 267, change material newly S.Rep. 275, 67th Cong., 1st Sess., 20-21 (1921). 78 convinced impartiality Accordingly, 900 336, Executive Branch. obtain disagreed reported. H.R.Rep. 179, 68th 7-8 (1924). Board, jurisdiction; confined abatement 900(e), 274, 279, 308, 312, 324, 337, 300, 310, 316. Review Commissioner's cognizable Board. security 79 introduced supplant Act.11 definition, Act's 273(1) (2), 296, virtually identical 301.6211-1, 301.6211-1 committee reports described indicate arrived, (1924); 398, indicating encompass passing delay, carried forward notwithstanding ability go 297 300. filled interstices jurisdiction. Direct decisions circuit appeals provided. 1001(a), 109. overpaid well existed. same. 273, 55. still 1926 1939, pt. culminated designations. Two minor altered framework which, 504 1942, 957, supplanted amendment (b). reopening 1.6851-1(b) 1337, 83d 2d A421 (1954); 1622, 597 (1954). 6863(b)(3) authorize 83 reinforces aspects conclusions, presently statutes: 84 inescapable 6201. Indeed, effect, adopted, 6851's predecessor existence; suggestions 108, 121 1060, 1064 1265, 1273 placement served establish mandatory approach foreclosed, event, 7806(b) 7806(b), inference reason location grouping title Ryder, 110 740, 196, 201, 308 (1884); Aberdeen Rockfish R. SCRAP, 289, 309 12, 2336, 2350, 191 6201 dependent incorporation notice-of-deficiency 85 Not origins birth, developments subsequent distinctly different. Dealing disparate ways, considered tied 86 Secondly, evolution creation glance establishment later 250(b) paid" paid." terminated, "which indeterminable time. concept available. 87 Exactly applies Prior able ascertain therefore, period.12 88 conclude this, give rise follows matter, enjoin periods. conclusion, remain persons constitutional raised. 89 arrived contrary produce "significant problems." F.2d, 1064-1065. F.Supp., 1281. reservation prompted benefit sure, predicated issuance 6212(a). result, notices " 'tickets court.' Corbett Frank, 293 501, 502 (CA9 1961). Mason 210 388 1954). mean action. Lack equate denial Amendment apparent variety test action: First, possible. satisfaction (Form 843) short-period showing seized. Rogan Mertens, 153 937 1946). 301.6402-3(a)(1), 301.6402-3(a)(1) 6532(a) 7422(a). Immediately Commissioner,13 commence Second, await full-year overpayment 1973). 93 Third, again issue. happens, contesting Although appropriately avenues principally dispute adjudicable fact, sue value him. refund. At point, 357 63, 1079, 1165 (1958), rehearing, (1960), comment. ruled Payment suit. ruling, 158-163, 637-640. kept line said specifically: 97 "A great hardship. contention ignore entirely right cent." Id., 175, 646. 98 passage full-payment noticed, Flora, possibility, otherwise, splitting between, overlapping of, 163, 165-167, 640, 641-642, Where, institute 24-25, 6; Lewis Sandler, 498 395, 400 (CA4 1974). 99 recognize occasion hardship reasons establishing place. (1924).14 obvious, dishonestly evades share burden, shifted law. balance "hardship" doubtless minds formulated structure. 100 established, moreover, adjudicate Phillips 283 589, 595-596, 608, 611, 1289 (1931). There, Brandeis, unanimously taxing lawfully summary adjudication "adequate rights." 595, 611. 91-92, 1999-1920, 556, 101 alternative mechanisms situation: action, response, complaint sought, stayed Brandeis observation: 102 "(I)t exact relegate recovery paramount. privilege delaying review, sovereign matter grace solely convenience taxpayer." 599-600, 612. 103 whatsoever depart taken 104 remand directions dismiss complaint. provides: Secretary delegate quickly remove therefrom, conceal therein, wholly partly brought declaration unpaid, expired; payable. enforce virtue delegate, herein purposes presumptive jeopardy." jeopardy: believes 6211, shall, (together amounts, additions law), thereof." delegate," Regulations findings 1.6851-1(a)(1), 1.6851-1(a)(1) import liability. infra, 171. ownership Tr. Oral Arg. 64; Rearg. 48. Trial delayed, stipulation us 73-2005, cert. pending. pending, sub nom. Clark, 74-722. developing among Willits Richardson, 497 240, 246 2-3 Counsel "seized $57 bank account," did, paycheck. 46. stated $77 refunded 57. advised latter computed. corporate surety $1,650 duly are: therefrom; therein; supra. "assessment," bookkeeping notation, establishes account rolls. bar, years. past, argued authority, abandoned position, Lisner McCanless, 356 (D.Ariz.1973), press Cf. 17, infra. 6211-6216 ordinarily exceptions: consents sale; expenses maintenance greatly reduce net proceeds perishable. 6863(b)(3)(B), 6336. always justify nn. creating procedures. approach, 6201, derived section. correct rules govern, face, Likewise, empowered 14, accompanying text. follows: "(a) general. "For estate excise subtitles B, chapters 43, subtitle chapter "(1) "(A) thereon, plus "(B) "(2) rebates, (b)(2), 19, 18, monies. conceded situations. broad dictum Appeals' 1938 842, relies, apparently rejected majority "(i)t Co.," T.C., Judge Simpson wrote precedent burial avoided instead J. Law Income Taxation 49.130 (J. Malone rev. 1971); Odell, Assessments: What Ordinary? Immediate? Jeopardy?, N.Y.U. 31st Inst. Fed. Tax. 1495, 1520, 1522 sense. argued, really reopened 6851(b). 24-25. ignores termination: complete 441(b)(3), 443(a)(3), easily computed issued. thereafter can, must, 6861(b). argument, 25-26, inappropriate likewise fail. why applying principles capable determining Claims, determination. 6861(c). repeatedly oral adoption theory loss lower courts. 9-10, 23, 28, 30. completely rebuts dissent's deprives "of ." Post, 189.. almost indicated, 170, deficiency-assessment mechanism, withholding forestalled enabled previous reconcile occasional exist mean, formulated, cover assessments. existed 40-42. source irrelevant consequence. Examination text 250, strongly colloquial remaining significance attached adopting violate guaranteed days, months. 173. argue, 6863, sale. Constitution. whether, followed, post-assessment support 722, 610-611, 1901-1902, (1974); 72, 1990, exceptions, here: forbid secure in" enjoined. When, 6213(a)'s operative, brought. approximately weeks conformity passed amended violation 19. violating longer applicable, petitioner's dismissal improper. 60-day expired (although lapsed deficiency). alleged, issuing affording violated 6863. inapplicable, dissenting justification six-month somehow deprivations purposes. am drawing distinction. (1931), 598, referred post, 210-211, decision. evidently convicted. 45. 10, "preceding 20, 1973); Johansson, 62-1 U.S.T.C. 83197 (S.D.Fla.1961), aff'd remanded, 336 809 1964). distinguished, confusing self-constituted kind 443(a)(1) relate, interim occasioned annual accounting past contended 1276 (D.Md.1969). states far. 20. reads part: "The inquiries, determinations, (including assessable penalties) title, former internal revenue law, stamp law." stamp. read "by stamp" exclusive, restrictive, power. "That nineteen (of 1866, 152) adding thereto: 'And foreclose fictitious foundation merits. 240 Note, Use I.R.C. 6851: Exaction Guise Tax?, Loyola U.L.J. 139, 151-158 last calendar subdivision design." inception modern 1913, Sixteenth Tariff 3, II, 166, discloses Congress' continuing evasion. 265, itself done ground results "but provisional statement impossibility collection." Puritan Church America T.C.M. 485, 494 (1951), aff'd, U.S.App.D.C. 129, 209 306 (1953), denied, 347 975, 787, 1115 Page 733 (CA8 1962). maximum, minimum. March just eight later, 9. so. 11; maximum months' wait, accommodate operation, surely se unconstitutional. Dodge Osborn, 118, 122, 276, 557 (1916). hesitancy recognizing abuse system. Narcotics Offenders Code: Sheathing Sword, Vand.L.Rev. 363 Terminations Taxpayer's Rights Remedies, Iowa L.Rev. 644 Silver, Terminating Taxable Year: How Uses Against Suspects, Assessment: Sovereign's Stranglehold, Geo.L.J. 701 (1967); present, greater force, (excise, FICA, etc.) differing degrees comfort, system, parts pointed condone abuse, developed moves Service, wonder. rectification unsympathetic. Bivens Six Unknown Agents, 403 388, 1999, 619 (1971).

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