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U.S. v. MEYER

No. 17-3463.

914 F.3d 592 (2019)

UNITED STATES of America, Plaintiff-Appellee v. Joseph D. MEYER, Defendant-Appellant

United States Court of Appeals, Eighth Circuit.

Filed: January 28, 2019.

Attorney(s) appearing for the Case

Counsel who represented the appellant was Lowell Harrison Becraft of Huntsville, AL.

Counsel who represented the appellee was Joan I. Oppenheimer , of Washington, DC., Robert Joel Branman of Washington, DC.

Before SMITH, Chief Judge, LOKEN and GRUENDER, Circuit Judges.

Joseph Meyer failed to file timely federal income tax returns for tax years 2002 and 2009, and the Government levied tax assessments. Meyer maintains that those assessments are invalid because the Internal Revenue Service ("IRS") failed to follow Internal Revenue Code provisions requiring it to mail a notice of deficiency...

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