Opinion ID: 698339
Heading Depth: 2
Heading Rank: 5

Heading: R.C. Sec. 6324B; McAlpine, 968 F.2d at 464

Text: 22 McDonald v. Commissioner, 89 T.C. 293, 305 n. 31, 1987 WL 43888 (1987), aff'd in part and rev'd in part, 853 F.2d 1494 (8th Cir.), cert. denied sub nom. Cornelius v. Commissioner, 490 U.S. 1005, 109 S.Ct. 1639, 104 L.Ed.2d 155 (1989) 23 We respectfully but firmly disagree with the Tax Court's characterization of these omissions as technicalities. 24