United States v. Meyer, No. 17-3463 (8th Cir. 2019)
Annotate this CaseThe Eighth Circuit affirmed the district court's grant of the government's motion for summary judgment and denied taxpayer's cross motion. The court held that the government established the existence and proper mailing of the notice of deficiency for tax year 2002 by producing a copy of the notice and Form 4340. Although the government did not produce a copy of the notice for the 2009 tax year, it submitted a Case History Report that described steps taken by the IRS officer assigned to taxpayer's case. Therefore, the Case History Report and the Form 4340 produced by the government established both the existence and mailing of the notice for tax year 2009.
Court Description: Gruender, Author, with Smith, Chief Judge, and Loken, Circuit Judge] Civil case - Federal Tax. With respect to the 2002 tax year, the government met its burden of establishing notice by producing a copy of the Notice of Deficiency and Form 4340; with respect to the 2009 tax year, the government met its burden by submitting the case history report and Form 4340.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.