No. 25-739
Herbert Hirsch, et al. v. United States Tax Court
Tags: administrative-proceedings constitutional-rights jury-trial mandamus seventh-amendment tax-fraud
Key Terms:
SocialSecurity Securities JusticiabilityDoctri
SocialSecurity Securities JusticiabilityDoctri
Latest Conference:
2026-02-20
Question Presented (from Petition)
1. Whether the court of appeals must issue a writ of mandamus when a petitioner is erroneously denied a jury trial, without considering whether the right is clear or unambiguous or the petitioner has other potential avenues of relief.
2. Whether the Internal Revenue Code violates the Seventh Amendment and Article III by authorizing the IRS to order the payment of monetary penalties for fraud without providing the taxpayer a jury trial.
Question Presented (AI Summary)
Whether the court of appeals must issue a writ of mandamus when a petitioner is erroneously denied a jury trial, without considering whether the right is clear or unambiguous or the petitioner has other potential avenues of relief
Docket Entries
2026-02-13
Response Requested. (Due March 16, 2026)
2026-01-28
DISTRIBUTED for Conference of 2/20/2026.
2026-01-21
Amicus brief of Cato Institute & National Federation of Independent Business Small Business Legal Center, Inc. submitted.
2026-01-21
Amicus brief of Americans for Prosperity Foundation submitted.
2026-01-21
Brief amici curiae of Cato Institute, et al. filed.
2026-01-21
Brief amicus curiae of Americans for Prosperity Foundation filed.
2026-01-21
Brief amici curiae of Center for Taxpayer Rights, et al. filed.
2026-01-20
Waiver of Commissioner of Internal Revenue of right to respond submitted.
2026-01-20
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
2025-12-18
Petition for a writ of certiorari filed. (Response due January 21, 2026)
2025-11-13
Application (25A545) as to Harvey Birdman, et al., granted by Justice Thomas extending the time to file until December 18, 2025.
2025-11-13
Application (25A544) granted by Justice Thomas extending the time to file until December 18, 2025.
2025-11-06
Application (25A545) as to Harvey Birdman, et al., to extend the time to file a petition for a writ of certiorari from November 18, 2025 to January 17, 2026, submitted to Justice Thomas.
2025-11-06
Application (25A544) to extend the time to file a petition for a writ of certiorari from November 18, 2025 to January 17, 2026, submitted to Justice Thomas.
Attorneys
Americans for Prosperity Foundation
Cato Institute & National Federation of Independent Business Small Business Legal Center, Inc.
Thomas Arthur Berry — Cato Institute, Amicus
Center for Taxpayer Rights
Andrew Michael Weiner — Kostelanetz, LLP, Amicus
Commissioner of Internal Revenue
D. John Sauer — Solicitor General, Respondent
Herbert Hirsch, Bonita Hirsch, Harvey Birdman, and Diane Birdman
Kathleen Roberta Hartnett — Cooley LLP, Petitioner