2023-10-15
Continuing our series on Famous Tax Quotes (quotes from court opinions and rulings with language that is colorful or that concisely states an important tax principle) today's tax quote is:
Mr. Smith concedes that he had no interaction with any IRS official prior to executing the * * * Closing Agreement, so we find it hard to see how the Commissioner might have placed him under duress.
Smith v. Commr., 159 T.C. No. 3 (2022)
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