Summary
stating that if the IRS is unable to produce a Form 3877, "it can raise the same presumption by establishing that it followed a set procedure with respect to the taxpayers and providing corroborating documentation."
Summary of this case from Rivas v. Comm'r of Internal RevenueOpinion
No. 10–314.
06-20-2011
Devin WELCH, petitioner, v. UNITED STATES.
Petition for writ of certiorari to the United States Court of Appeals for the Seventh Circuit denied.