Substantial variance doctrine not violated by boxer’s refund action because administrative records proves IRS considered the reasons set forth in boxer’s amended complaint

Substantial variance doctrine not violated by boxer’s refund action because administrative records proves IRS considered the reasons set forth in boxer’s amended complaint
LINK TO ITEM
Code Sec. 7422
Cotto-Vazquez v. U.S., 16-2807
(DC P.R.)
2018-02-28