Legal Opinion
Hinck v. United States
Supreme Court of the United States
Decided May 21, 2007No. 06-376PublishedCited by 146 opinions
1Opinion of the CourtChief Justice Roberts
Bad things happen if you fail to pay federal income taxes when due. One of them is that interest accrues on the un paid amount. Sometimes it takes a while for the Internal Revenue Service (IRS) to determine that taxes should have been paid that were not. Section 6404(e)(1) of the Internal Revenue Code permits the Secretary of the Treasury to abate interest — to forgive it, partially or in whole — if the assessment of interest on a deficiency is attributable to unreasonable error or delay on the part of the IRS. Section 6404(h) allows for judicial review of the Secretary’s decision not to…
2Cases cited17 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Heckler v. ChaneySupreme Court of the United States · 1985
- Brown v. General Services AdministrationSupreme Court of the United States · 1976
- Morton v. MancariSupreme Court of the United States · 1974
- Block v. North Dakota Ex Rel. Board of University & School LandsSupreme Court of the United States · 1983
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3Cited by146 opinions
- Mei Xing Yu v. Hasaki Restaurant, Inc.Court of Appeals for the Second Circuit · 2019
- Duffie v. United StatesCourt of Appeals for the Fifth Circuit · 2010
- United States v. BormesSupreme Court of the United States · 2012
- Evers v. AstrueCourt of Appeals for the Seventh Circuit · 2008
- Porter v. Comm'rUnited States Tax Court · 2009
141 more not listed; retrieve them via the Exa API.