What is the effect of a notice of deficiency in a medical malpractice case?
MultiRegion, United States of America
The following excerpt is from Kantor v. C.I.R., 998 F.2d 1514 (9th Cir. 1993):
We later emphasized in Clapp v. Commissioner, however, that the kind of review exercised in Scar is applicable "[o]nly where the notice of deficiency reveals on its face that the Commissioner failed to make a determination." 875 F.2d at 1402 (emphasis
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