No. 18-413
David R. Bosch v. Arizona Department of Revenue
Response WaivedRelisted (2)
Tags: 26-usc-6103 26-usc-6103(d) administrative-procedure agreement-on-coordination-of-tax-administration due-process federal-authority federal-law information-sharing non-federal-agency privacy-act recipient-agency state-tax statutory-interpretation tax-administration
Key Terms:
AdministrativeLaw DueProcess FifthAmendment Privacy
AdministrativeLaw DueProcess FifthAmendment Privacy
Latest Conference:
2019-02-15
(distributed 2 times)
Question Presented (AI Summary)
Whether a non-federal recipient agency can purport to act under 26 U.S.C. § 6103(d) and the Privacy Act while ignoring due process
Question Presented (OCR Extract)
QUESTIONS PRESENTED . May a, “non-federal,” / “recipient agency,” (as defined in the Privacy Act of 1974) purport to act under authority of 26 U.S.C. § 6103(d) pursuant to an “Agreement on Coordination of Tax Administration”; and governed further by the Privacy Act of 1974, ignore the Due Process set forth in those laws?
Docket Entries
2019-02-19
Rehearing DENIED.
2019-01-23
DISTRIBUTED for Conference of 2/15/2019.
2018-12-14
Petition for Rehearing filed.
2018-11-19
Petition DENIED.
2018-10-31
DISTRIBUTED for Conference of 11/16/2018.
2018-10-16
Waiver of right of respondent AZ Dept. of Revenue to respond filed.
2018-04-20
Petition for a writ of certiorari filed. (Response due November 1, 2018)
Attorneys
AZ Dept. of Revenue
Shyla R. Freestone — Arizona Attorney General, Respondent
Shyla R. Freestone — Arizona Attorney General, Respondent