No. 22-729
Thomas D. Selgas v. United States
Response Waived
Tags: 26-usc-7201 criminal-tax criminal-tax-law irc-section-371 irc-section-7201 tax-conspiracy tax-deficiency tax-due-and-owing tax-evasion
Key Terms:
JusticiabilityDoctri
JusticiabilityDoctri
Latest Conference:
2023-03-24
Question Presented (AI Summary)
Whether a person charged with only evasion of the payment of taxes under 26 U.S.C. §7201 can be convicted, when there is no tax due and owing
Question Presented (OCR Extract)
questions presented are: 1. Whether a person charged with only evasion of the payment of taxes under 26 U.S.C. §7201 can be convicted, when there is no tax due and owing. 2. Whether a person can be convicted of conspiracy to defraud the IRS under 18 U.S.C. §371, when there is no tax due and owing.
Docket Entries
2023-03-27
Petition DENIED.
2023-03-08
DISTRIBUTED for Conference of 3/24/2023.
2023-03-01
Waiver of right of respondent United States of America to respond filed.
2023-01-31
Petition for a writ of certiorari filed. (Response due March 8, 2023)
2022-12-09
Application (22A513) granted by Justice Alito extending the time to file until February 1, 2023.
2022-12-05
Application (22A513) to extend the time to file a petition for a writ of certiorari from January 2, 2023 to February 20, 2023, submitted to Justice Alito.
Attorneys
United States of America
Elizabeth B. Prelogar — Solicitor General, Respondent
Elizabeth B. Prelogar — Solicitor General, Respondent