459 U.S. 1309 74 L.Ed.2d 588 103 S.Ct. 663 459 U.S. 1309 Joseph CONFORTEv.COMMISSIONER OF INTERNAL REVENUE.No. A-584. Jan. 12, 1983. Justice REHNQUIST, Circuit Justice. This controversy began when the IRS issued tax deficiencies and penalties against applicant and his wife for the years 1973 through 1976. The Confortes filed tax returns for the years […]