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 RevenueNo. 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.
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 RevenueFull title:DEVIN WELCH v. UNITED STATES
Court:U.S.
Date published: Jun 20, 2011
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