Flawed Analysis Supports Common Law Tax Deficiency Ruling

By Loren Opper and Christie Galinski ( July 11, 2023, 5:10 PM EDT) -- In June, the U.S. District Court for the District of Colorado ruled in the high profile case Liberty Global Inc. v. U.S.,[1] that the U.S. Department of Justice may rely on common law rather than the Internal Revenue Code's statutory notice of tax deficiency to assert a federal income tax deficiency.[2]...

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!