No. 21-338

Gary S. Christensen v. United States

Lower Court: Ninth Circuit
Docketed: 2021-09-02
Status: Denied
Type: Paid
Response Waived
Tags: 16th-amendment criminal-tax due-process equal-protection federal-jurisdiction irs-determination precedent-interpretation restitution sixteenth-amendment tax-liability
Key Terms:
Patent JusticiabilityDoctri
Latest Conference: 2021-10-08
Question Presented (AI Summary)

Where no determination of federal tax liability has been made by the IRS and the court of appeals has ruled patently contrary to this court's decision in Return Mail, Inc. v. United States Postal Serv., 139 8.Ct. 1853 (2019) and contrary to its own precedent in United States v. Green, 735 F.2d 1203 (9th Cir. 1984) and United States v. Batson, 608 F.3d 630 (9th Cir. 2010), does such a radical departure from binding precedent warrant Supreme Court's supervisory intervention to confine trial courts' jurisdiction in criminal tax cases to those functions delegated to Congress by the Sixteenth Amendment, which does not include the authority to ascertain, compute, and collect federal income taxes through restitution, as that activity is statutorily relegated to the Dept. of Treasury, but which nation wide practice routinely deprives criminal defendants of equal protection and due process of law?

Question Presented (OCR Extract)

QUESTION PRESENTED Where no determination of federal tax liability has been made by the IRS and the court of appeals has ruled patently contrary to this court's decision in Return Mail, Inc. v. United States Postal Serv., 139 8.Ct. 1853 (2019) and contrary to its own precedent in United States v. Green, 735 F.2d 1203 (9th Cir. 1984) and United States v. Batson, 608 F.3d 630 (9th Cir. 2010), does such a radical departure from binding precedent warrant Supreme Court's supervisory intervention to confine trial courts’ jurisdiction in criminal tax cases to those functions delegated to Congress by the Sixteenth Amendment, which does not include the authority to ascertain, compute, and collect federal income taxes through restitution, as that activity is statutorily relegated to the Dept. of Treasury, but which nation wide practice routinely deprives criminal defendants of equal protection and due process of law?

Docket Entries

2021-10-12
Petition DENIED.
2021-09-22
DISTRIBUTED for Conference of 10/8/2021.
2021-09-21
Waiver of right of respondent United States to respond filed.
2021-08-25
Petition for a writ of certiorari filed. (Response due October 4, 2021)

Attorneys

Gary S. Christensen
Gary Steven Christensen — Petitioner
Gary Steven Christensen — Petitioner
United States
Brian H. FletcherActing Solicitor General, Respondent
Brian H. FletcherActing Solicitor General, Respondent