Stand And Deliver
April, 1996
You have to love the Internal Revenue Service. You have no choice.In 1992 Lawrence McCormick, a Brooklyn retiree, wrote the words "under protest" beneath his signature on his tax return. The IRS promptly slapped a $500 penalty on him for filing a "frivolous return," implying that the two words invalidated all information on McCormick's return. (The IRS did not allege any inaccuracies in the return.)McCormick sued. Federal judge Jack Weinstein issued a rare defeat for the IRS'...
