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U.S. v. Silkman, No. 97-3888 (8th Cir.) (156 F.3d 833) (September 16, 1998) (Judge James B. Loken)

This is a rare tax evasion case which the defendant won, largely because he was able to convince the Court of the inherent unfairness of the IRS's practice of issuing "naked assessments." Technically, the issue in this case was "whether an IRS tax assessment that is administratively final for the ...

 

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