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Kolya(1996)10 Available Subtitles

Support is also available to encourage a broader range of content in distribution and to familiarize the audience with art house films through promotion of selected foreign films in cinemas. At the same time, it is a diplomatic impulse for a similar, reciprocal approach to the Czech films abroad, although there are no binding contracts or arrangements for such a procedure.

Kolya(1996)10 Available subtitles

At that time, when the local film culture was threatened by decline, single-screen cinema theaters, which were under substantial pressure from the global network of multiplex theaters, profited economically and strategically from the fact that these particular titles were immediately available after their premiere. Advancing digitalization of audiovisual content was accompanied by various challenges and risks, primarily in connection with the newly established illegitimate online distribution area.

Plaintiffs lastly argue that the requirement in 6703(c) that the taxpayer pay 15% of the penalty before having standing to challenge it in district court deprived them of property without due process. Controlling authority directly refutes this contention. The constitutionality of tax collection without a predeprivation hearing has long been established. As Justice Brandeis declared: "Where only property rights are involved, mere postponement of the judicial inquiry is not a denial of due process, if the opportunity given for the ultimate judicial determination of the liability is adequate." Phillips v. Commissioner, 283 U.S. 589, 596-97, 51 S. Ct. 608, 611, 75 L. Ed. 1289 (1931). Although the Supreme Court's later opinion in Fuentes v. Shevin, 407 U.S. 67, 92 S. Ct. 1983, 32 L. Ed. 2d 556 (1972), significantly narrowed the range of property deprivations that the State might constitutionally effect without a prior hearing, it specifically approves Phillips and reaffirms the constitutional propriety of deferring judicial review of a tax until after its collection.[7]Id. at 92 n. 24, 92 S. Ct. at 2000 n. 24. Phillips was also discussed at length in Commissioner v. Shapiro, 424 U.S. 614, 96 S. Ct. 1062, 47 L. Ed. 2d 278 (1976), in which the Court noted that the government's interest in collecting revenues is sufficient to justify seizure of a taxpayer's assets without a prior hearing, at least in the absence of a showing of irreparable harm to the taxpayer. See id. at 629-630 & nn. 11-12, 96 S. Ct. at 1071-72 & nn. 11-12. Here plaintiffs make no showing of irreparable harm. They have been required only to pay a nominal sum of money.[8] Moreover, in Bob Jones University v. Simon, 416 U.S. 725, 94 S. Ct. 2038, 40 L. Ed. 2d 496 (1974), which Shapiro neither distinguishes nor disapproves, the Court squarely held that due process was not violated where no injunction was available to delay revocation of the plaintiff's tax-exempt status pending court challenge of the IRS's decision. The Court explicitly noted that substantial harm was done even before a Tax Court challenge could be launched, inasmuch as the striking of the University's name from the Cumulative List of tax-exempt organizations severely hampered its fundraising efforts. Id. at 747, 94 S. Ct. at 2051. Thus even though the option of precollection Tax Court review was insufficient under the circumstances to avert substantial pecuniary harm, due process was not offended: "[A]lthough congressional restriction to postenforcement review may place an organization ... in a precarious financial position, the problems presented do not rise to the level of constitutional infirmities ...." Id. at 747, 94 S. Ct. at 2051. All due process requires in this context is "a full, albeit delayed, opportunity to litigate the legality" of the government's action. Id. at 746, 94 S. Ct. at 2051. Plaintiffs are exploiting that very opportunity in the actions at bar.

The Courts of Appeals have uniformly extended the reasoning of these cases to claims involving penalty as well as deficiency assessments, and to situations where no precollection review, in Tax Court or district court, is statutorily available. See, e.g., Boynton v. United States, 566 F.2d 50, 53 & n. 2 (9th Cir.1977); Bernardi v. United States, 507 F.2d 682 (7th Cir.1974) (per curiam), adopting opinion of district court, 74-1 U.S.Tax Cas. (CCH) 9170 (N.D.Ill.1973), cert. denied sub nom. Richter v. United States, 422 U.S. 1042, 95 S. Ct. 2656, 45 L. Ed. 2d 693 (1975); Kalb v. United States, 505 F.2d 506, 510 (2d Cir. 1974), cert. denied, 421 U.S. 979, 95 S.Ct. *1561 1981, 44 L. Ed. 2d 471 (1975); Fendler v. United States, 441 F.2d 1101 (9th Cir.1971) (per curiam). In short, no aspect of the assessment or prepayment procedures set out in 6703 violated plaintiffs' due process rights.

Except to the extent that a person has actual and timely notice of the terms thereof, a person may not in any manner be required to resort to, or be adversely affected by, a matter required to be published in the Federal Register and not so published. For the purpose of this paragraph, matter reasonably available to the class of persons affected thereby is deemed published in the Federal Register when incorporated by reference therein with the approval of the Director of the Federal Register. 041b061a72


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