No. 25-739
Herbert Hirsch, et al. v. United States Tax Court
Tags: administrative-proceedings constitutional-rights jury-trial mandamus seventh-amendment tax-fraud
Latest Conference:
N/A
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
2026-04-06
Motion to extend the time to file a response is granted and the time is further extended to and including May 15, 2026.
2026-04-03
Motion to extend the time to file a response from April 15, 2026 to May 15, 2026, submitted to The Clerk.
2026-04-03
Motion of Commissioner of Internal Revenue for an extension of time submitted.
2026-03-11
Motion to extend the time to file a response is granted and the time is extended to and including April 15, 2026.
2026-03-09
Motion to extend the time to file a response from March 16, 2026 to April 15, 2026, submitted to The Clerk.
2026-03-09
Motion of Commissioner of Internal Revenue for an extension of time submitted.
2026-02-13
Response Requested. (Due March 16, 2026)
2026-01-28
DISTRIBUTED for Conference of 2/20/2026.
2026-01-21
Brief amici curiae of Cato Institute, et al. filed.
2026-01-21
Brief amici curiae of Center for Taxpayer Rights, et al. filed.
2026-01-21
Brief amicus curiae of Americans for Prosperity Foundation filed.
2026-01-21
Amicus brief of Americans for Prosperity Foundation submitted.
2026-01-21
Amicus brief of Cato Institute & National Federation of Independent Business Small Business Legal Center, Inc. submitted.
2026-01-20
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
2026-01-20
Waiver of Commissioner of Internal Revenue of right to respond submitted.
2025-12-18
Petition for a writ of certiorari filed. (Response due January 21, 2026)
2025-11-13
Application (25A544) granted by Justice Thomas extending the time to file until December 18, 2025.
2025-11-13
Application (25A545) as to Harvey Birdman, et al., granted by Justice Thomas extending the time to file until December 18, 2025.
2025-11-06
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