From our private database of 46,500+ case briefs, written and edited by humans—never with AI.
Vosters v. United States
United States Bankruptcy Court for the Northern District of California
89-1 USTC ¶ 9387 (1989)
- Written by Steven Pacht, JD
Facts
The Internal Revenue Service (IRS) assessed a 100 percent tax penalty against Vosters (plaintiff) after rejecting Vosters’s oral request for an appellant hearing. The IRS rejected Vosters’s request because its published procedures (IRS Revenue Procedure 61-27) provided that Vosters had to submit a written protest letter to obtain an appellant hearing. Vosters sued the United States (defendant), seeking to invalidate the penalty and arguing that he was denied his right to an appellant hearing because an IRS representative allegedly told him that his oral request for an appellant hearing was sufficient.
Rule of Law
Issue
Holding and Reasoning ()
What to do next…
Here's why 832,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,500 briefs, keyed to 994 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
