Monthly Archives: June 2023

Rule 38. Right to a Jury Trial; Demand Primary tabs (a) Right Preserved. The right of trial by jury as declared by the Seventh Amendment to the Constitution—or as provided by a federal statute—is preserved to the parties inviolate. (b) Demand. On any issue … Continue reading →

“[A] Form 4340 is a transcript that specifies that name of the taxpayer, the taxpayer’s address,social security number, type and amount of tax involved, and the date of each assessment.” Long v. United States, 972 F.2d 1174, 1181 n.8 (10th … Continue reading →