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Home / Opinions / Courts / 8th U.S. Circuit Court of Appeals / Administrative: Tax Case-Challenge to Notice-Jurisdiction

Administrative: Tax Case-Challenge to Notice-Jurisdiction

Where taxpayers challenged the tax court’s dismissal of their challenge to the commissioner of Internal Revenue’s notice of income deficiency, the tax court had jurisdiction over the case, and the dismissal for lack of prosecution was not an abuse of discretion. Judgment is affirmed. Francis v. Commissioner (MLW No. 73200/Case No. 18-2447 – 2 pages) (U.S. Court ...