USA v. Estelle Stein
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May 10, 2018
11th Circ. Remands Tax Case To Consider Taxpayer Affidavit
The Eleventh Circuit has rejected the federal government's motion to dismiss a $220,000 tax dispute, stating that the request raised factual questions for the first time regarding an affidavit in the case.
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February 01, 2018
Full 11th Circ. Nixes 30-Year Precedent On Tax Affidavits
A full panel of Eleventh Circuit judges on Wednesday overturned more than 30 years of legal precedent by ruling that self-serving, uncorroborated affidavits may create an issue of fact and overcome a motion for summary judgment in tax cases.
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November 04, 2016
11th Circ. Slams Ruling On Self-Serving Taxpayer Statements
The Eleventh Circuit declined to revive a woman's dispute with the Internal Revenue Service over federal income tax liabilities on Friday, but two circuit judges noted that they were "reluctantly" bound by a 1985 ruling holding that self-serving taxpayer statements aren't enough to challenge the government at the summary judgment stage.