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Fujinaga et al v. United States

MOTION to Dismiss for Lack of Jurisdiction

2 Cited authorities

  1. Section 7609 - Special procedures for third-party summonses

    26 U.S.C. § 7609   Cited 878 times   20 Legal Analyses
    Allowing the IRS to serve notice by mail

  2. Section 7209 - Unauthorized use or sale of stamps

    26 U.S.C. § 7209

    Any person who buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in this title or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Secretary under this title for the collection or payment of any tax imposed by this title, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 6 months, or both. 26 U.S.C. § 7209 Aug. 16, 1954, ch.