U.S. v. Caceres, No. 76-1309 (U.S. Supreme Court) (440 U.S. 741; 99 S.Ct. 1465) (April 2, 1979) (Justice Stevens)
In this case the Court rejected a per se rule that every violation of the IRS Manual was tantamount to a due process violation; and the Court did leave open the possibility that a federal court may enforce the Manual's provisions when "compliance with the [provision] is mandated by the ...
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