Legal Opinion
Byrne v. United States
United States Court of Federal Claims
Decided June 30, 2016No. 14-457 TPublishedCited by 6 opinions
1Opinion of the Court
“Full Payment” Rule; 26 U.S.C. § 6320 (Notice and Opportunity for Hearing upon Filing of Notice of Lien); 26 U.S.C. § 6330 (Notice and Opportunity for Hearing Before Levy); 26 U.S.C. § 6511(a) (Period of Limitation on Filing Tax Refund Claim); 26 U.S.C. § 6532(a)(1) (Two-Year Statute of Limitations on Tax Refund Suits); 26 U.S.C. § 6532(a)(4) (Reconsideration After . Mailing of Notice of Disallowance); 26 U.S.C. § 6672 (Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax); 26 U.S.C. § 7422(a) (Civil Actions for Refund); Rule 12(b)(1) of the Rules of the United States Court…
2Cases cited28 opinions
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- United States v. DalmSupreme Court of the United States · 1990
- Flora v. United StatesSupreme Court of the United States · 1960
- Trusted Integration, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2011
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
23 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Foxx v. United StatesUnited States Court of Federal Claims · 2017
- Devine v. United StatesUnited States Court of Federal Claims · 2021
- Devine v. United StatesUnited States Court of Federal Claims · 2021
- Gaynor v. United StatesUnited States Court of Federal Claims · 2020
- Peretz v. United StatesUnited States Court of Federal Claims · 2020
1 more not listed; retrieve them via the Exa API.