No. 18-1100

Wayne D. Ramsay v. Commissioner of Internal Revenue

Lower Court: Fifth Circuit
Docketed: 2019-02-22
Status: Denied
Type: Paid
Response Waived
Tags: administrative-law administrative-procedure deficiency deficiency-interest interest internal-revenue-service jurisdiction statutory-interpretation tax tax-court tax-law
Key Terms:
SocialSecurity Securities Immigration
Latest Conference: 2019-03-29
Question Presented (AI Summary)

Does the U.S. Tax Court have jurisdiction to determine deficiency interest assessed by the Internal Revenue Service?

Question Presented (from Petition)

QUESTION PRESENTED FOR REVIEW: : A DOES THE U.S. TAX COURT HAVE JURISDICTION. TO DETERMINE DEFICIENCY 7 : INTEREST ASSESSED BY THE INTERNAL REVENUE SERVICE?

Docket Entries

2019-04-01
Petition DENIED.
2019-03-13
DISTRIBUTED for Conference of 3/29/2019.
2019-03-04
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
Main Document
2018-12-17
Petition for a writ of certiorari filed. (Response due March 25, 2019)
PetitionAppendixProof of ServiceCertificate of Word Count

Attorneys

Commissioner of Internal Revenue
Noel J. Francisco — Solicitor General, Respondent
Noel J. Francisco — Solicitor General, Respondent
Wayne D. Ramsay
Wayne D. Ramsay — Petitioner
Wayne D. Ramsay — Petitioner