No. 23-382

Phyllis Carr v. Internal Revenue Service, et al.

Lower Court: Ninth Circuit
Docketed: 2023-10-12
Status: Denied
Type: Paid
Response Waived
Tags: administrative-procedure irs-audit tax-complaints tax-dispute-resolution tax-procedure tax-refund taxpayer-advocate-service taxpayer-bill-of-rights
Key Terms:
JusticiabilityDoctri
Latest Conference: 2023-11-09
Question Presented (AI Summary)

Does the closing of an IRS audit following complaints of violation of the Taxpayer Bill of Rights allow the IRS to pay a refund?

Question Presented (OCR Extract)

QUESTIONS PRESENTED 1. Does the closing of an examination/audit following complaints of violation of the Taxpayer Bill of Right against the IRS auditors during the audit allow IRS to pay a refund pursuant to the examination as it did in this case? , 2. Can the Taxpayer Advocate Service help the taxpayer obtain their refund in helping the taxpayer resolve complaints against IRS arising from the examination? i .

Docket Entries

2023-11-13
Petition DENIED.
2023-11-06
2023-10-24
DISTRIBUTED for Conference of 11/9/2023.
2023-10-18
Waiver of right of respondent IRS, et al. to respond filed.
2023-08-03
Petition for a writ of certiorari filed. (Response due November 13, 2023)

Attorneys

IRS, et al.
Elizabeth B. PrelogarSolicitor General, Respondent
Elizabeth B. PrelogarSolicitor General, Respondent
Phyllis Carr
Phyllis E. Carr — Petitioner
Phyllis E. Carr — Petitioner