No. 24A256

Commissioner of Internal Revenue v. Jennifer Zuch

Lower Court: Third Circuit
Docketed: 2024-09-11
Status: Presumed Complete
Type: A
Experienced Counsel
Tags: iRS-proceedings levy-review mootness tax-court-jurisdiction tax-credits underlying-tax-liability
Latest Conference: N/A
Question Presented (AI Summary)

Whether the Tax Court retains jurisdiction to review a taxpayer's underlying tax liability in levy-review proceedings after the tax liability has been satisfied through IRS credits and the proposed levy is no longer being pursued

Docket Entries

2024-09-12
Application (24A256) granted by Justice Alito extending the time to file until October 11, 2024.
2024-09-11
Application (24A256) to extend the time to file a petition for a writ of certiorari from September 24, 2024 to October 11, 2024, submitted to Justice Alito.

Attorneys

Commissioner of Internal Revenue
Elizabeth B. PrelogarSolicitor General, Petitioner