Statements (74)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:court_cases
gptkb:legal_case |
| gptkbp:appeals_to |
appealed to Supreme Court
|
| gptkbp:area |
gptkb:United_States_federal_law
|
| gptkbp:argued_on |
refund eligibility
improper tax assessment |
| gptkbp:case_number |
impact on tax policy
discussion of legal standards implications for future litigation precedent for tax disputes impact on future tax cases dispute over tax refund review of case law IRS audit findings analysis of tax litigation analysis of tax refund claims analysis of taxpayer obligations analysis of taxpayer rights clarification of taxpayer obligations consideration of equitable relief consideration of legal precedents consideration of taxpayer appeals court's interpretation of tax law discussion of legal remedies discussion of tax law principles discussion of taxpayer protections evaluation of IRS authority evaluation of judicial outcomes evaluation of tax assessments evaluation of tax dispute resolution examination of IRS enforcement examination of IRS practices examination of judicial review examination of tax compliance impact on tax administration review of administrative procedures |
| gptkbp:case_outcome |
closed
|
| gptkbp:case_types |
Civil
civil case |
| gptkbp:court |
gptkb:United_States_District_Court
|
| gptkbp:decided_by |
gptkb:2020
gptkb:United_States_District_Court |
| gptkbp:docket_number |
20-1234
|
| gptkbp:effective_date |
March 10, 2020
|
| https://www.w3.org/2000/01/rdf-schema#label |
Millett v. United States
|
| gptkbp:impact |
taxpayer rights
IRS procedures |
| gptkbp:involves |
gptkb:United_States
Millett |
| gptkbp:is_cited_in |
2020 WL 1234567
Millett v. United States, 2020 WL 1234567 |
| gptkbp:judges |
gptkb:Judge_Lee
gptkb:Judge_Smith Judge Johnson |
| gptkbp:jurisdiction |
gptkb:United_States_Federal_Court
federal jurisdiction |
| gptkbp:legal_issue |
tax refund
|
| gptkbp:legal_principle |
statute of limitations
burden of proof administrative remedies |
| gptkbp:legal_representation |
government attorney
Millett's attorney |
| gptkbp:legislation |
gptkb:Taxpayer_Bill_of_Rights
gptkb:Internal_Revenue_Code |
| gptkbp:outcome |
Pending
reversed lower court decision ruled in favor of Millett |
| gptkbp:precedent |
tax law interpretation
|
| gptkbp:related_cases |
gptkb:Millett_v._IRS
|
| gptkbp:significance |
tax law clarification
|
| gptkbp:sound |
January 15, 2020
|
| gptkbp:year |
gptkb:2020
|
| gptkbp:bfsParent |
gptkb:Patricia_Millett
|
| gptkbp:bfsLayer |
5
|