No. 21-1035

Joshua Harris v. Commissioner of Internal Revenue

Lower Court: Second Circuit
Docketed: 2022-01-24
Status: Denied
Type: Paid
Response Waived
Tags: brady-doctrine civil-procedure constitutional-rights discovery discovery-violation due-process evidence-suppression fair-trial in-limine tax-court
Key Terms:
DueProcess
Latest Conference: 2022-02-18
Question Presented (AI Summary)

Whether the U.S Tax Court and the Second Circuit conflicts with the United States Constitution, Amendment 6 and the Fourteenth Amendment to a fair and impartial trial

Question Presented (OCR Extract)

QUESTIONS PRESENTED Commissioner and their Attorney did not provide . discovery when requested prior to trial, see rule 91(a) (b) United Tax Court and Denied Petitioner Due process, see Federal Rules of Civil Procedure Rule 26, and US Constitution. Duty to disclosure general . provisions governing (a) (i),Gi), Gii) who must also make available for inspection. An Order was entered on June 19, 2019 to dismiss all prior decisions and judgment of the previous decision. Upon information and beliefs, the Second Circuit made a mandate to recalculate the correct taxes, except for the exclusion of commissioner pretrial commissioner's from its calculation of Petitioner’s 2013 and 2014 tax deficiencies and penalties and the Second Circuit remand with instructions for the Tax Court to determine whether the exclusion of these concessions was an error and, if so to recalculate the deficiencies and penalties. Harris v. Commissioner of Internal Revenue, 748 F App’x 387, 390 (2 D Cir) ; summary Order. The Questions Presented are: 1. Whether the U.S Tax Court and the Second Circuit , conflicts with the United States Constitution, Amendment 6 and the Fourteenth Amendment to a fair and impartial trial, and see Federal Civil Procedures Law Rule 103 (2) A (2), which specifically states that the Court cannot Suppress evidence before . or at trial. : 2. Whether Due process was denied by the U.S. Tax Court and the commissioner, The Commissioner obligation under the Brady Doctrine is to disclosed all . . i evidence to the Court and the petitioner, this was not done see, Brady v. Maryland, 373 U.S. 83 (1963). The U.S. Tax Court Judge refuse to allow the petitioner evidence to place on the record at trial. The trial Judge abrogated his duty as to a fair and impartial trial, see . Branerton Corp v. Commissioner, 6 T.C 691 (1974). In Limine Ruling. The Court, nor the Commissioner, cannot withhold evidence before or at trial, see United States Aviation Underwriters v. Olympia Wings, Inc., 896 F2 d ; 949,956. : 3. Whether the U.S Tax Court has any right to . suppress al] petitioner evidence and deny the discovery process and Due process under the United States Constitution. | ii

Docket Entries

2022-02-22
Petition DENIED.
2022-02-02
DISTRIBUTED for Conference of 2/18/2022.
2022-01-31
Waiver of right of respondent Commissioner of IRS to respond filed.
2021-11-04
Petition for a writ of certiorari filed. (Response due February 23, 2022)

Attorneys

Commissioner of IRS
Elizabeth B. PrelogarSolicitor General, Respondent
Elizabeth B. PrelogarSolicitor General, Respondent
Joshua Harris
Joshua Harris — Petitioner
Joshua Harris — Petitioner