Bifalgorithm post · Fuscalite · IV. Analysis
Appeal Issues
Appeal Issues (Fuscalite · IV. Analysis) — "At the hearing of this appeal, Mr. Deyab submitted that the critical point in his appeal is the failure of the Tax…
Ideas in this flowchart
- The appeal concerns the Tax Court Judge’s consideration of the evidence.
- At the hearing, Mr. Deyab identified the central issue in his appeal.
- The alleged failure was not taking into account all the evidence before the Judge.
- The central issue will be examined through three issues identified in Mr. Deyab’s memorandum of fact and law.
- The first two issues relate to the reassessments of the statute-barred years.
- The third issue relates to the assessment of gross negligence penalties.