Posted On: May 27, 2008 by David Badertscher

Opinion Summary: Second Circuit U.S. Court of Appeals

From: Findlaw Opinion Summary May 23, 2008.

ADMINISTRATIVE LAW, CRIMINAL LAW & PROCEDURE, TAX LAW

US v. Ellett, No. 07-3682

"Due process does not require that a taxpayer be given the opportunity to litigate his/her tax position civilly or administratively before being prosecuted for tax evasion." .