Legal Opinion
Powell v. Kopman
District Court, S.D. New York
Decided April 15, 1981No. 80 Civ. 4925(MEL)PublishedCited by 33 opinions
1Opinion of the Court
LASKER, District Judge.
This action arises out of the assessment by the Internal Revenue Service (“IRS”) of penalties against the plaintiff, Norman E. Powell, for failing to comply with the tax preparer requirements imposed by the Internal Revenue Code (“IRC”). Section 6109(a)(4) of the IRC provides that any return prepared by an income tax preparer shall bear the social security number of the preparer if the preparer is an individual. Section 6695(c) of the IRC imposes a penalty upon an income tax preparer who fails to comply with section 6109(a)(4), unless the preparer can show that his…
2Cases cited21 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Griffin v. BreckenridgeSupreme Court of the United States · 1971
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- District of Columbia v. CarterSupreme Court of the United States · 1973
- Commissioner v. ShapiroSupreme Court of the United States · 1976
16 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Securities Investor Protection Corp. v. Stratton Oakmont, Inc.United States Bankruptcy Court, S.D. New York · 1999
- Durante Bros. And Sons, Inc. v. Flushing National Bank, Jack Farber and Richard GelmanCourt of Appeals for the Second Circuit · 1985
- Rockefeller v. United States Court of Appeals Office, for the Tenth Circuit JudgesDistrict Court, District of Columbia · 2003
- Silverman v. K.E.R.U. Realty Corp. (In Re Allou Distributors, Inc.)United States Bankruptcy Court, E.D. New York · 2007
- Reich v. LopezDistrict Court, S.D. New York · 2014
28 more not listed; retrieve them via the Exa API.