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Home / Case Digests / 00-3335 New Hope Services, Inc. v. U.S.

00-3335 New Hope Services, Inc. v. U.S.

"Because appeals are from that preliminary determination, and New Hope never received one, it had no basis in the regulation for requesting an appeals conference. Furthermore, the notification of its appeals rights set forth in IRS Publication 5 is sent with that preliminary determination, and again makes clear that an appeal must be premised upon ...

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