No. 20-1014
Organic Cannabis Foundation, LLC, dba Organicann Health Center v. Commissioner of Internal Revenue
Tags: administrative-law due-process equitable-tolling fifth-amendment judicial-notice jurisdictional-deadline tax-law tax-procedure
Key Terms:
DueProcess FifthAmendment Securities JusticiabilityDoctri
DueProcess FifthAmendment Securities JusticiabilityDoctri
Latest Conference:
2021-04-30
Related Cases:
20-1031
(Vide)
Question Presented (AI Summary)
Is 26 U.S.C. § 6213(a)'s deficiency petition (90-day) filing deadline jurisdictional under current Supreme Court case law?
Question Presented (from Petition)
QUESTIONS PRESENTED L Is 26 U.S.C. § 6213(a)’s deficiency petition (90-day) Filing Deadline jurisdictional (such that it is not subject to equitable tolling) under current Supreme Court case law? I. In basing its opinion on a statement on an internet website of which it took judicial notice, sua sponte, without affording the parties an opportunity for hearing or supplemental briefing, did the United States Court of Appeals for the Ninth Circuit deny Petitioner due process under the Fifth Amendment?
Docket Entries
2021-05-03
Petition DENIED.
2021-04-14
DISTRIBUTED for Conference of 4/30/2021.
2021-04-14
Reply of petitioner Organic Cannabis Foundation, LLC submitted.
2021-02-03
Motion to extend the time to file a response is granted and the time is extended to and including March 31, 2021.
2021-02-02
Motion to extend the time to file a response from March 1, 2021 to March 31, 2021, submitted to The Clerk.
2021-01-22
Petition for a writ of certiorari filed. (Response due March 1, 2021)
Attorneys
Commissioner Internal Revenue
Edwin Smiley Kneedler — D.O.J., Respondent
Edwin Smiley Kneedler — D.O.J., Respondent
Organic Cannabis Foundation, LLC