No. 23-614

Rocky Branch Timberlands LLC v. United States, et al.

Lower Court: Eleventh Circuit
Docketed: 2023-12-07
Status: Denied
Type: Paid
Response Waived
Tags: anti-injunction-act civil-procedure due-process irs iRS-procedure judicial-review tax-assessment tax-collection taxpayer-rights
Latest Conference: 2024-02-16
Question Presented (from Petition)

Whether the Anti-Injunction Act's bar on lawsuits for the purpose of restraining the assessment or collection of taxes also bars courts from enforcing laws which require the IRS to provide taxpayers with their due process rights.

Question Presented (AI Summary)

Whether the Anti-Injunction Act's bar on lawsuits for the purpose of restraining the assessment or collection of taxes also bars courts from enforcing laws which require the IRS to provide taxpayers with their due process rights

Docket Entries

2024-02-20
Petition DENIED.
2024-01-24
DISTRIBUTED for Conference of 2/16/2024.
2024-01-05
Waiver of right of respondent Federal Respondents to respond filed.
2023-12-05
Petition for a writ of certiorari filed. (Response due January 8, 2024)

Attorneys

Federal Respondents
Elizabeth B. PrelogarSolicitor General, Respondent
Rocky Branch Timberlands, LLC
Samuel Fenn Little Jr.S. Fenn Little, Jr., PC, Petitioner