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138 results for “Commissioner of Internal Revenue”

Case Title Lower Court Docketed Status Tags Question Presented
25-930 Pimlico, LLC v. Commissioner of Internal Revenue Second Circuit 2026-02-06 Pending None 1. Whether the United States Court of Appeals for the Second Circuit erred in refusing to review the evidentiary error that infected the Tax Court's o…
25A778 Stephanie Murrin v. Commissioner of Internal Revenue Third Circuit 2026-01-05 Application innocent-taxpayer iRS-assessment limitations-period section-6501 tax-court tax-fraud Whether the IRS can assess taxes beyond the usual three-year deadline when the taxpayer's preparer intended to file a false or fraudulent return, but …
25A732 Anastasios M. Smalis v. Commissioner of Internal Revenue Third Circuit 2025-12-22 Application asset-seizure collection-action due-process iRS-notice jurisdictional-challenge tax-court-jurisdiction Question not identified.
25-719 Stanley Battat, et ux. v. Commissioner of Internal Revenue Eleventh Circuit 2025-12-18 Pending administrative-procedure initial-determination irc-section-6751 managerial-approval tax-assessment tax-penalty Internal Revenue Code Section 6751(b)(1) provides that "[n]o penalty under this title shall be assessed unless the initial determination of such asses…
25-680 Bernard T. Swift, Jr., et ux. v. Commissioner of Internal Revenue Fifth Circuit 2025-12-11 Pending administrative-procedure internal-revenue-code penalty-assessment statutory-construction supervisory-approval tax-law When must an IRS employee secure written supervisory approval for a penalty assessment to be valid?
25A419 Banc of America Securities LLC, et al. v. City of Philadelphia, Pennsylvania, et al. Second Circuit 2025-10-14 Presumed Complete antitrust class-certification damages-class-action expert-evidence federal-rule-civil-procedure predominance Whether a district court must resolve disputes about expert evidence when determining class certification under Federal Rule of Civil Procedure 23(b)(…
25-5600 In Re Lonnie W. Hubbard 2025-09-10 Denied appellate-review controlled-substances criminal-law federal-indictment jury-instructions mens-rea I. Whether the jury instructions informed the jury, as a matter of law, of the "knowingly or intentionally" mens rea of the 21 U.S.C. § 841(a)(1) coun…
25-5402 Martin G. Plotkin v. Commissioner of Internal Revenue Eleventh Circuit 2025-08-19 Denied administrative-hearing due-process judicial-bias levy-action recusal tax-court 1. Do the intentional, deliberate, and purposeful actions and statements of Tax Court Judge Morrison, whether derived from 'judicial' or 'extrajudicia…
25-177 Vito Manente v. Commissioner of Internal Revenue Third Circuit 2025-08-14 Denied constitutional-interpretation direct-taxation internal-revenue labor-taxation sixteenth-amendment sovereign-person The U.S. Const., art. 1, sec. 2, cl. 3 states that "Representatives and direct Taxes shall be apportioned among the several States ..." The U.S. Const…
25-42 Adolfo Sandor Montero v. Commissioner of Internal Revenue Fifth Circuit 2025-07-14 Denied certiorari constitutional-enforcement constitutional-interpretation due-process judicial-review supreme-court-precedent 1. Whether this Court still faithfully upholds the core values enshrined in the Constitution, or whether constitutional enforcement has been reduced t…
25-28 Claude Franklin Sanders v. Commissioner of Internal Revenue Sixth Circuit 2025-07-09 Denied administrative-procedure-act agency-filing federal-register income-tax jurisdiction tax-court QUESTION 1: Is the IRS required by 5 U.S.C. §552(a)(l) to publish in the Federal Register the places where federal income tax returns are to be filed?…
24-1317 Brian D. Swanson v. Commissioner of Internal Revenue Eleventh Circuit 2025-06-26 Denied employer-liability income-tax internal-revenue-service perjury tax-code tax-determination Does the Tax Code authorize the employer to determine the employee's income tax liability without consent and may the Commissioner of Internal Revenue…
24A1006 Claude Franklin Sanders v. Commissioner of Internal Revenue Sixth Circuit 2025-04-18 Presumed Complete None
24-1039 Adolfo Sandor Montero v. Commissioner of Internal Revenue Fifth Circuit 2025-04-01 Denied brushaber-doctrine circuit-court-conflict judicial-interpretation legal-precedent supervisory-power supreme-court-rule Whether the Supreme Court should exercise its supervisory power to resolve circuit court conflicts regarding the Brushaber doctrine and prevent mischa…
24-922 James Harper v. Michael Faulkender, Acting Commissioner of Internal Revenue Service, et al. First Circuit 2025-02-26 Denied cryptocurrency-records fourth-amendment privacy-rights surveillance-tracking third-party-doctrine warrantless-search Does the Fourth Amendment permit warrantless searches of customer records held by third-party service providers if the records are contractually owned…
24-804 Frank W. Bibeau v. Commissioner of Internal Revenue Eighth Circuit 2025-01-28 Denied congressional-authorization constitutional-provision federal-income-tax indian-taxation reservation-income self-employment-income Did the Court of Appeals err in upholding federal income tax on an individual Indian's self-employment income earned on his Tribe's reservation withou…
24-715 Thomas Shands v. Commissioner of Internal Revenue District of Columbia 2025-01-03 Denied internal-revenue-service judicial-review statutory-interpretation subject-matter-jurisdiction tax-court whistleblower-award Whether the IRS can deprive the United States Tax Court of subject matter jurisdiction by claiming it took no action on a whistleblower award and deny…
24-659 Brian D. Swanson v. Commissioner of Internal Revenue Eleventh Circuit 2024-12-18 Denied administrative-law constitutional-interpretation income-tax tax-deficiency territory-clause uniformity-clause Did Puerto Rico become an incorporated Territory subject to the Uniformity Clause for federal income tax collection, and did the Commissioner of Inter…
24A567 Frank Bibeau v. Commissioner of Internal Revenue Eighth Circuit 2024-12-11 Presumed Complete certiorari eighth-circuit extension-of-time judicial-review petition tax-court Whether a taxpayer may challenge a U.S. Tax Court judgment through a petition for certiorari after an Eighth Circuit affirmance
24-455 Nnabugwu Eze v. Commissioner of Internal Revenue Fourth Circuit 2024-10-23 Denied business-expenses cohen-rule notice-of-deficiency record-keeping statutory-interpretation tax-jurisdiction Did the Tax Court lack jurisdiction due to improper notice of deficiency and fail to appropriately apply the Cohen rule for estimating business expens…
24-416 Commissioner of Internal Revenue v. Jennifer Zuch Third Circuit 2024-10-15 Judgment Issued administrative-review internal-revenue-service jurisdictional-challenge pre-deprivation-proceeding tax-court tax-levy Whether a pre-levy proceeding under 26 U.S.C. 6330 becomes moot when there is no longer a live dispute over the proposed levy
24-301 William French Anderson, et ux. v. Commissioner of Internal Revenue Tenth Circuit 2024-09-17 Denied business-expenses economic-espionage intellectual-property legal-deductibility sixth-amendment trade-secrets Whether attorney fees incurred in defending against a false criminal claim intended to steal intellectual property are deductible business expenses un…
24A256 Commissioner of Internal Revenue v. Jennifer Zuch Third Circuit 2024-09-11 Presumed Complete iRS-proceedings levy-review mootness tax-court-jurisdiction tax-credits underlying-tax-liability Whether the Tax Court retains jurisdiction to review a taxpayer's underlying tax liability in levy-review proceedings after the tax liability has been…
24-238 Charles K. Breland, Jr. v. Commissioner of Internal Revenue Eleventh Circuit 2024-09-03 Denied bankruptcy-court consent-order iRS-claims res-judicata tax-assessment tax-liability Whether a bankruptcy court's consent order limiting the IRS's tax collection rights is binding and preclusive in subsequent tax court proceedings
24-5140 Frederick David Pina v. State Farm Mutual Automobile Insurance Company Ninth Circuit 2024-07-25 Denied civil-procedure claim-preclusion commissioner-of-internal-revenue-v-sunnen constitutional-rights due-process first-amendment-retaliation fraud fraud-upon-court fraud-upon-the-court hazel-atlas-glass-v-hartford-empire judicial-misconduct kremer-v-chemical-construction naacp-v-button res-judicata Claim Preclusion and Due Process
23-7781 Timothy Dasler v. Jennifer Knapp, fka Dasler Vermont 2024-06-21 Denied best-interest-of-the-child constitutional-fairness domestic-relations due-process equitable-tolling judicial-discretion jurisdictional-limits Palmore-v-Sidoti parental-rights Troxel-v-Granville Equitable-tolling-of-jurisdictional-limits
23-1322 James W. Tindall v. Commissioner of Internal Revenue District of Columbia 2024-06-18 Denied administrative-record agency-record discovery judicial-precedent standard-of-review stare-decisis subject-matter-jurisdiction tax-court tax-court-review whistleblower whistleblower-claim Whether this dispute is even ripe for review by the Supreme Court
23M100 James W. Tindall v. Commissioner of Internal Revenue District of Columbia 2024-05-24 Presumed Complete None
23-1037 Commissioner of Internal Revenue v. Isobel Berry Culp, et vir Third Circuit 2024-03-19 Denied 26-usc-6213 internal-revenue-service judicial-review petition-timeliness statutory-interpretation tax-assessment tax-court-jurisdiction tax-deficiency tax-procedure untimely-petition Whether 26 U.S.C. 6213(a) grants the Tax Court jurisdiction to review an untimely petition for redetermination of a tax deficiency?
23-903 David E. Stone, et al. v. Commissioner of Internal Revenue Eleventh Circuit 2024-02-21 Denied administrative-procedure-act bundled-mortgages executive-branch executive-branch-discretion income-tax internal-revenue-code mortgage-taxation sovereign-immunity tax-collection Whether the Commissioner has absolute discretion and sovereign immunity to decline to collect income taxes on bundled mortgages
23-6780 George A. Teacherson v. Commissioner of Internal Revenue Eleventh Circuit 2024-02-16 Denied civil-rights constitution constitutional-interpretation declaration-of-independence due-process founding-documents judicial-review legal-hermeneutics originalism textual-analysis Must any court fully address the actual wording of the founding documents, originalism of Declaration of Independence and Constitution of the United S…
23A738 Commissioner of Internal Revenue v. Isobel Berry Culp, et vir Third Circuit 2024-02-08 Presumed Complete assessment judicial-review petition statutory-lien tax-court tax-deficiency Whether a taxpayer's failure to timely petition the Tax Court for redetermination of a tax deficiency precludes subsequent judicial review of the tax …
23-653 Ritchie N. Stevens, et al. v. Commissioner of Internal Revenue Ninth Circuit 2023-12-15 Denied civil-procedure irs net-operating-loss partnership partnership-audit tax tax-court tax-law tefra tefra-regime unsigned-returns Whether a net operating loss carryover to a future year that is an 'affected item' under the TEFRA Partnership audit regime can be included within the…
23-493 Gail Goldberg, et vir v. Commissioner of Internal Revenue Seventh Circuit 2023-11-09 Denied administrative-procedure burden-of-proof civil-rights due-process iRS-proceedings mailing-requirements notice-requirements statutory-notice statutory-requirements tax Has the ruling of the Seventh Circuit rendered mandatory statutory notice requirements not relevant, with a consequence being that the protections pro…
23-413 Michael Lissack v. Commissioner of Internal Revenue District of Columbia 2023-10-19 GVR administrative-action administrative-law agency-discretion chevron-deference discretion internal-revenue-service statutory-interpretation tax-law tax-whistleblower whistleblower-award Whether the IRS is required to pay a whistleblower award where the whistleblower's information caused the IRS to open an audit but the IRS ultimately …
23-5680 Daniel Villa v. Commissioner of Internal Revenue District of Columbia 2023-10-02 Denied administrative-procedure-act agency-action direct-evidence due-process judicial-review standing statutory-interpretation tax-court-jurisdiction tax-relief-and-health-care-act-of-2006 whistleblower whistleblower-award Whether Judicial Discretion dissolves in the presence of Direct Evidence, Statutory, and/or Procedural requirements
23-125 Seaview Trading, LLC, AGK Investments, LLC, Tax Matters Partner v. Commissioner of Internal Revenue Ninth Circuit 2023-08-09 Denied administrative-law civil-procedure delinquent-returns filing-requirements legal-definition statutory-interpretation tax-code treasury-regulations Whether the word 'file' in 26 U.S.C. § 6229 (2000) and as used throughout the Tax Code carries its ordinary meaning for delinquent tax returns when no…
23M5 Daniel Villa v. Commissioner of Internal Revenue District of Columbia 2023-07-10 Presumed Complete None
23-4 John Thomas Minemyer v. Commissioner of Internal Revenue Tenth Circuit 2023-06-30 Denied internal-revenue-code irs-penalties legislative-history legislative-intent penalty-assessment statutory-interpretation supervisory-approval tax-code tax-court Does the legislative history and intent combined with the Tax Court Judicial history, the internal revenue manual instructions, and the Supreme Courts…
22-1232 Bernard D. Holland v. Commissioner of Internal Revenue Fourth Circuit 2023-06-23 Denied civil-procedure constitutional-authority constitutional-law direct-taxation due-process form-4852 internal-revenue-service irs-authority standing tax-law Is the IRS required to follow the Constitution and tax laws?
22M114 Sealed Appellant v. Commissioner of Internal Revenue District of Columbia 2023-05-26 Presumed Complete None
22A982 Seaview Trading, LLC, et al. v. Commissioner of Internal Revenue Ninth Circuit 2023-05-09 Presumed Complete None
22M106 Daniel Villa v. Commissioner of Internal Revenue District of Columbia 2023-04-26 Presumed Complete None
22-6961 Teresa G. Murphy v. Commissioner of Internal Revenue Tenth Circuit 2023-03-08 Denied cost-of-living-raise disability retirement social-security tax-calculation tax-free Is the SSA taxable?
22-808 Joe Alfred Izen, Jr. v. Commissioner of Internal Revenue Fifth Circuit 2023-02-27 Denied charitable-deduction deadlines equitable-tolling hardship-exemption I.R.C.-170(f)(12) internal-revenue-code statutory-interpretation substantiation-deadline substantiation-evidence summary-judgment tax-law Whether equitable tolling may extend substantiation evidence gathering deadlines under I.R.C. § 170(f)(12)
22-784 Aaron G. Filler v. Commissioner of Internal Revenue Ninth Circuit 2023-02-21 Denied amendment-rights casualty-loss civil-rights constitutional-taking due-process patent patent-protection patent-seizure standing state-liability takings tax-deduction Whether a State's knowing, intentional, and malicious seizure and production of goods protected by a U.S. patent creates Vth or XIVth Amendment liabil…
22-6631 Larry Welenc v. Commissioner of Internal Revenue District of Columbia 2023-01-25 Denied administrative-law administrative-procedure due-process internal-revenue-service irs notice-of-intent property-rights property-seizure seizure tax-law tax-levy taxpayer-rights Can the Commissioner of the Internal Revenue Service issue a NON Final Intent of Notice for immediate payment of Amount Due, to be paid within a deadl…
22A520 Joe Alfred Izen, Jr. v. Commissioner of Internal Revenue Fifth Circuit 2022-12-13 Presumed Complete None
22A419 Charles P. Rettig, Commissioner of Internal Revenue v. Glade Creek Partner, LLC Eleventh Circuit 2022-11-10 Presumed Complete None
22-6003 Whistleblower 7107-16W v. Commissioner of Internal Revenue District of Columbia 2022-11-07 Denied civil-rights confidential-sources due-process informant irs-informant-award judicial-review open-courts open-courts-doctrine plausibility-standard spending-clause whistleblower whistleblower-anonymity Whether the federal courts retain discretion to deny consideration of relevant facts, evidence, and legal issues when reviewing the anonymity and conf…
22M27 Whistleblower 7107-16W v. Commissioner of Internal Revenue District of Columbia 2022-10-13 Presumed Complete None
22-323 Oakbrook Land Holdings, LLC, et al. v. Commissioner of Internal Revenue Sixth Circuit 2022-10-06 Denied administrative-procedure-act charitable-donations conservation-easement conservation-easements income-tax-deductions judicial-review proceeds-regulation regulatory-process tax-deduction treasury-department Whether Treasury's failure to respond to comments raising concerns about the Proceeds Regulation, 26 C.F.R. § 1.170A-14(g)(6)(i) violated the Administ…
22-291 Brian H. McLane v. Commissioner of Internal Revenue Fourth Circuit 2022-09-27 Denied appeals-hearing internal-revenue-service notice-of-deficiency overpayment-determination tax-appeals tax-collection tax-court tax-court-jurisdiction tax-liability tax-overpayment Whether the Tax Court has jurisdiction to determine the amount of any overpayment due a taxpayer who never received a notice of deficiency
22-292 James D. Sullivan v. Commissioner of Internal Revenue Fourth Circuit 2022-09-27 Denied establishment-clause free-exercise government-speech lemon-test public-forum religious-display Whether the lower court erred in its application of the Lemon test to the government's display of a religious monument
22-185 Mandy Mobley Li v. Commissioner of Internal Revenue District of Columbia 2022-08-30 Denied administrative-procedure-act agency-action circuit-split internal-revenue-service judicial-review statutory-interpretation tax-court-jurisdiction tax-relief-and-health-care-act-of-2006 united-states-tax-court whistleblower-award Whether threshold rejections of whistleblower award requests are immune from the judicial review process established through the Administrative Proced…
22-114 Mark Anthony Blommer v. Commissioner of Internal Revenue Ninth Circuit 2022-08-08 Denied administrative-law due-process irs irs-procedure non-statutory-notices statutory-compliance substitute-return substitutes-for-return tax-deficiency taxpayer-rights Whether a notice of deficiency must comply with applicable statutes to be valid
22-54 William A. Goddard v. Commissioner of Internal Revenue Ninth Circuit 2022-07-20 Denied administrative-law agency-deference irs-regulations kisor-v-wilkie partnership-audits partnership-election regulatory-interpretation tax-interpretation tax-procedure tefra tefra-audit Whether a court can give deference to an agency's regulatory interpretation without considering the limitations on agency deference set out in Kisor v…
22-9 Whirlpool Financial Corporation, et al. v. Commissioner of Internal Revenue Sixth Circuit 2022-07-05 Denied administrative-law income-taxation internal-revenue-code regulations sixth-circuit sixth-circuit-precedent statutory-interpretation tax-court tax-law treasury-regulations Whether the divided Sixth Circuit properly held that a statute conditioned on regulations delineating its reach may be enforced without regard to thos…
21-1528 Patrick Combs, aka Patrick Davy Combs v. Commissioner of Internal Revenue Ninth Circuit 2022-06-06 Denied anticipatory-assignment-of-income church civil-rights constitutional-rights constructive-dividends due-process ninth-circuit tax tax-court Whether the Ninth Circuit Court committed a constitutional violation by affirming the Tax Court's Order and Decision based on a nullified presumption …
21-1457 Quiller Barnes v. Commissioner of Internal Revenue Ninth Circuit 2022-05-18 Denied due-process internal-revenue-regulations irs-regulations pension-funds pension-rollover retirement-funds rollover statute-of-limitations tax-assessment tax-law Whether the petitioner's 1996 pension funds were properly rolled over and should not have been taxed
21A713 Whirlpool Financial Corporation, et al. v. Commissioner of Internal Revenue Sixth Circuit 2022-05-12 Presumed Complete None
21A517 Charles P. Rettig, Commissioner of Internal Revenue v. David F. Hewitt, et al. Eleventh Circuit 2022-03-17 Presumed Complete None
21A486 Patrick Combs, aka Patrick Davy Combs v. Commissioner of Internal Revenue Ninth Circuit 2022-03-09 Presumed Complete None
21-1035 Joshua Harris v. Commissioner of Internal Revenue Second Circuit 2022-01-24 Denied brady-doctrine civil-procedure constitutional-rights discovery discovery-violation due-process evidence-suppression fair-trial in-limine tax-court Whether the U.S Tax Court and the Second Circuit conflicts with the United States Constitution, Amendment 6 and the Fourteenth Amendment to a fair and…
21A334 TOT Property Holdings, LLC, et al. v. Commissioner of Internal Revenue Eleventh Circuit 2022-01-18 Presumed Complete None
21-6737 James P. Donoghue, et ux. v. Commissioner of Internal Revenue First Circuit 2021-12-28 Denied general-intent judicial-oath judicial-regulation judicial-remand judicial-review objective-review perjury specific-intent statutory-interpretation tax-court Whether the lower courts erred in framing the decision under the doctrine of general-intent, using subjective deduction, being inconsistent in objecti…
21-723 Mark Alan Staples v. Commissioner of Internal Revenue Tenth Circuit 2021-11-16 Denied 1st-amendment 5th-amendment administrative-law disability-discrimination due-process equal-protection ex-parte-communication free-speech social-security-law tax-law Whether the United States is allowed to reduce the income of a person and then tax the income reduction of that person without due process or equal pr…
21-624 Brian D. Swanson v. Commissioner of Internal Revenue Eleventh Circuit 2021-10-28 Denied 11th-circuit circuit-court commissioner direct-tax frivolous income-tax internal-revenue supreme-court supreme-court-precedent tax taxable-income May the Commissioner of Internal Revenue collect a uniform direct tax on Petitioner's taxable income?
21-610 Louis S. Shuman, et ux. v. Commissioner of Internal Revenue Fourth Circuit 2021-10-26 Denied court-rules due-process federal-court-rules federal-statutes fifth-amendment jurisdiction jurisdictional-grounds tax-court Whether an Order of the United States Tax Court is deemed final, and legally enforceable, including enforcement on jurisdictional grounds, when the U.…
21-490 Judith S. Coffey, et al. v. Commissioner of Internal Revenue Eighth Circuit 2021-10-04 Denied even if it is subsequently determined that the ta assessment-period bona-fide-resident internal-revenue-code section-6501(a) section-932(c)(2) statute-of-limitations tax-filing tax-return u.s.-virgin-islands Whether a Form 1040 (U.S. Individual Income Tax Return) filed with the U.S. Virgin Islands Bureau of Internal Revenue (VIBIR") pursuant to Section 932…
21-409 Anthony Italo Provitola, et ux. v. Commissioner of Internal Revenue Eleventh Circuit 2021-09-15 Denied appellate-jurisdiction appellate-rules article-iii circuit-court civil-procedure federal-rules judicial-review procedural-rules standing summary-judgment tax-court Whether the United States Circuit Courts of Appeal have the power to override federal statutory appellate rules
21-379 Texas, et al. v. Commissioner of Internal Revenue, et al. Fifth Circuit 2021-09-08 Denied administrative-law affordable-care-act agency-rule medicaid-rates nondelegation-doctrine private-entity rulemaking-authority statute-of-limitations Whether an agency rule delegating rulemaking authority to a private entity violates the nondelegation doctrine
21-261 Carrie Rae Eldridge v. Commissioner of Internal Revenue Ninth Circuit 2021-08-23 Denied 14th-amendment civil-rights class-legislation direct-tax due-process equal-protection graduated-taxation jurisdiction standing subject-matter-jurisdiction tax Does subject-matter jurisdiction exist to enforce the income tax as a direct tax without limitation
21-237 James Clay, et al. v. Commissioner of Internal Revenue Eleventh Circuit 2021-08-18 Denied 25-usc-2 bureau-of-indian-affairs federal-regulations indian-tribe irs land-compensation secretary-of-interior tax-interpretation tribal-lands tribal-sovereignty Whether the clear language of Title 25 of the Code of Federal Regulations, and the exclusive authority over federally recognized Indian Tribes granted…
20-1557 Davendra Anand v. Commissioner of Internal Revenue Second Circuit 2021-05-10 Denied civil-procedure federal-courts international-law jurisdiction lower-courts treaties Whether the lower courts erred in ruling they lacked jurisdiction over claims arising under treaties
20-1472 Boechler, P.C. v. Commissioner of Internal Revenue Eighth Circuit 2021-04-21 Judgment Issued claim-processing-rule equitable-tolling internal-revenue-code jurisdiction jurisdictional-requirement tax-court tax-law time-limit Whether the time limit in Section 6330(d)(1) is a jurisdictional requirement or a claim-processing rule subject to equitable tolling
20-1388 Alice Perkins, et vir v. Commissioner of Internal Revenue Second Circuit 2021-04-06 Denied 1842-treaty canandaigua-treaty federal-income-tax federal-tax-law income-taxation internal-revenue-code native-american-rights seneca-nation treaty-interpretation treaty-obligations Whether the income derived from the sale of sand and gravel, mined from treaty-protected land by an enrolled member of the Seneca Nation of Indians, i…
20-1300 Emilio Torres Luque, et al. v. Commissioner of Internal Revenue Ninth Circuit 2021-03-19 Denied cross-border-residency double-taxation international-tax-law ninth-circuit reciprocity residency revenue-procedure supremacy-clause tax-treaty treaty-interpretation Is the US-Mexico tax treaty being applied correctly to dual residents?
20-1267 Ronald E. Byers v. Commissioner of Internal Revenue District of Columbia 2021-03-12 Denied certiorari certiorari-writ circuit-split decision-finality finality fraud-exception fraud-on-the-court jurisdictional-statute post-decision-motions post-decision-relief tax-court Is U.S.C. § 7481(a)(2)(B) jurisdictional?
20-1160 West Ventures L.P., fka Sleiman Ventures, L.P., et al. v. Commissioner of Internal Revenue Ninth Circuit 2021-02-23 Denied affected-item affected-items irs-examination outside-basis partner-level-adjustments partnership-items partnership-taxation statute-of-limitations tax-partnership tefra Whether a partner's outside basis is a 'partnership item' or an 'affected item'
20-1014 Organic Cannabis Foundation, LLC, dba Organicann Health Center v. Commissioner of Internal Revenue Ninth Circuit 2021-01-28 Denied administrative-law due-process equitable-tolling fifth-amendment judicial-notice jurisdictional-deadline tax-law tax-procedure Is 26 U.S.C. § 6213(a)'s deficiency petition (90-day) filing deadline jurisdictional under current Supreme Court case law?
20-1031 Northern California Small Business Assistants, Inc. v. Commissioner of Internal Revenue Ninth Circuit 2021-01-28 Denied administrative-procedure civil-procedure equitable-tolling jurisdiction jurisdictional-deadline statutory-interpretation supreme-court supreme-court-precedent tax-law Is 26 U.S.C. § 6213(a)'s deficiency petition (90-day) filing deadline jurisdictional
20-961 John Henry Ryskamp v. Commissioner of Internal Revenue Ninth Circuit 2021-01-15 Denied article-i-section-8 constitutional-scrutiny due-process first-amendment free-speech general-welfare janus-precedent janus-v-afscme speech-component tax tax-system Does the U.S. tax system violate the First Amendment and the General Welfare Clause?
20-681 Daniel E. Larkin, et ux. v. Commissioner of Internal Revenue District of Columbia 2020-11-17 Denied burden-of-production burden-of-proof civil-procedure irs irs-restructuring judicial-review penalties statutory-interpretation supervisory-approval tax-law tax-penalties Does the Internal Revenue Service Restructuring and Reform Act of 1998 require the Secretary of the Treasury to come forward with evidence of written …
20-620 Anthony Dwayne Williams, et al. v. Commissioner of Internal Revenue Fifth Circuit 2020-11-09 Denied constitutional-protections constitutional-rights due-process excise-tax federal-income-tax internal-revenue-code nontaxpayer nontaxpayer-status statutory-notice tax-assessment tax-liability taxpayer Should the United States Federal Income Tax be viewed differently when determining the assessment for the liability or penalty for a taxpayer versus a…
20-558 Jon D. Adams v. Commissioner of Internal Revenue Fifth Circuit 2020-10-29 Denied 26-usc-6404e case-law fifth-circuit interest-abatement judicial-review lee-v-commissioner statutory-interpretation tax-abatement tax-law tax-procedure Whether the Taxpayer was entitled to interest abatement under 26 U.S.C.A. § 6404(e)
20-514 Edward F. Sadjadi, et ux. v. Commissioner of Internal Revenue Fifth Circuit 2020-10-19 Denied contingent-obligations contract-interpretation debt-repayment irs irs-agreement offer-in-compromise payment-terms statutory-obligation tax-compliance tax-payments Whether the Offer in Compromise (OIC) form contains clear and unambiguous language regarding the obligation to comply with tax payments for the next f…
20-173 James R. Hefflin, et ux. v. Commissioner of Internal Revenue Ninth Circuit 2020-08-17 Denied administrative-appeals agency-fraud agency-regulations civil-rights due-process fraud judicial-misconduct ninth-circuit tax-lien Can a federal agency commit fraud upon the court and deny citizens their due process rights?
20-5255 Don Mashak v. Commissioner of Internal Revenue Eighth Circuit 2020-08-04 Denied civil-rights constitutional-rights due-process first-amendment irs-authority natural-law natural-rights retaliation rule-of-law tax-enforcement Is it unconstitutional for the IRS to punish or retaliate against citizens without legal foundation?
20-110 Jack S. Kannry, et ux. v. Commissioner of Internal Revenue Second Circuit 2020-08-03 Denied administrative-law disaster-relief disaster-tax-relief federal-tax-procedure irs-discretion irs-regulations stafford-act statutory-interpretation tax-procedure taxpayer-rights Whether the IRS should be free to pick and choose which mandated statutes and regulations to apply, and to avoid other highly relevant ones, by ignori…
19A1067 Anthony Dewayne Williams, et al. v. Commissioner of Internal Revenue Fifth Circuit 2020-07-02 Presumed Complete None
19-1449 Ronald E. Davis v. Commissioner of Internal Revenue Tenth Circuit 2020-07-01 Denied 14th-amendment administrative-law civil-procedure civil-rights due-process equal-protection jurisdiction racial-discrimination school-desegregation standing tax Whether the United States Tax Court erred in dismissing petitioner's case for lack of jurisdiction
19-1009 Altera Corporation & Subsidiaries v. Commissioner of Internal Revenue Ninth Circuit 2020-02-13 Denied administrative-procedure-act arm's-length-standard chevron-deference cost-sharing rulemaking stock-based-compensation tax tax-regulation tax-treaties treasury-department Whether the Treasury Department's regulation is arbitrary and capricious and thus invalid under the Administrative Procedure Act
19-7580 Constantine Gus Cristo v. Commissioner of Internal Revenue Ninth Circuit 2020-02-06 Denied 26-usc-7491 9th-circuit burden-of-proof credible-evidence federal-agent irs-restructuring-and-reform-act-of-1998 ninth-circuit statutory-interest tax-court taxpayer-rights unconstitutional-conduct Whether the Petitioner's production of 'credible' evidence in the form of written admissions of unconstitutional conduct by a federal agent, citing § …
19A878 Terri Ann Brest-Taylor v. Commissioner of Internal Revenue Ninth Circuit 2020-02-05 Presumed Complete None
19-969 John M. Marshall, et al. v. Commissioner of Internal Revenue Ninth Circuit 2020-02-03 Denied creditor-rights federal-law property-transfer recharacterization state-law stern-v-commissioner tax-law tax-liability transaction-recharacterization Whether state law or federal law governs the recharacterization of a transaction for federal tax liability purposes
19-954 Brian E. Harriss v. Commissioner of Internal Revenue Ninth Circuit 2020-01-30 Denied amendment-xvi civil-rights constitutional constitutional-interpretation direct-taxation due-process income-tax ninth-circuit standing statutory tax tax-law Whether the Ninth Circuit erred in recharacterizing the petitioner's right to refute the presumptive evidence of the Commissioner's correctness
19-929 Louis S. Shuman, et ux. v. Commissioner of Internal Revenue Fourth Circuit 2020-01-24 Denied 5th-amendment administrative-procedure civil-procedure due-process internal-revenue-code irs judicial-review standing tax tax-law Whether the IRS and lower Courts application of IRC 6214(b) and IRC 6402 violate the Due Process Clause of the 5th Amendment
19A676 John M. Marshall, et al. v. Commissioner of Internal Revenue Ninth Circuit 2019-12-17 Presumed Complete None
19A674 Commissioner of Internal Revenue v. David T. Myers District of Columbia 2019-12-16 Presumed Complete None
19-536 Bocilla Island Seaport, Inc., fka Highpoint Tower Technology, Inc. v. Commissioner of Internal Revenue Eleventh Circuit 2019-10-24 Denied basis-adjustment deficiency-determination due-process partner-level partner-level-penalty partner-level-proceeding partnership-basis penalty penalty-imposition reasonable-cause statutory-interpretation tax-court tax-court-jurisdiction tax-procedure united-states-v-woods Should partner-level basis be adjusted before penalty imposition?
19A449 Brian Edward Harriss v. Commissioner of Internal Revenue Ninth Circuit 2019-10-24 Presumed Complete None
19-6338 Gerald Nelson v. Commissioner of Internal Revenue Second Circuit 2019-10-22 Denied arbitration arbitration-award back-pay back-pay-settlement civil-rights due-process gross-income gross-income-taxation section-1983 tax tax-law tax-liability unemployment unemployment-benefits Whether gross income includes back pay settlements that deduct taxpayer's Unemployment Benefits in an Arbitration Award, and who is the taxpayer - the…
19-488 Steven T. Waltner, et ux. v. Commissioner of Internal Revenue Ninth Circuit 2019-10-15 Denied administrative-law administrative-regulation certified-mail circuit-split common-law-mailbox-rule due-process-challenge irc-section-7502 mailbox-rule postmark statutory-interpretation tax-court tax-filing Whether the Ninth Circuit incorrectly held that under 26 CFR §301.7502-1(e) the common-law mailbox rule no longer is available to establish timely fil…
19-435 SIH Partners LLLP, Explorer Corporation v. Commissioner of Internal Revenue Third Circuit 2019-10-02 Denied administrative-law agency-interpretation chevron-deference circuit-split irs-regulation revenue-ruling statutory-interpretation tax-liability tax-regulation Whether the Third Circuit erred in deferring to the IRS regulation under Chevron
19-366 Walter C. Lange v. Commissioner of Internal Revenue Fifth Circuit 2019-09-19 Denied due-process eighth-amendment excise fifth-amendment first-amendment income-tax indirect-tax tax-code title-26 vagueness Whether the income tax under Title 26 of the U.S. Code is an indirect tax and therefore exclusively an excise, duty or impost arising from the exercis…
19-323 Charles V. Schneider v. Commissioner of Internal Revenue Eighth Circuit 2019-09-10 Denied circuit-court-ruling circuit-court-rulings circuit-split constitutional-authority constitutional-authority-of-courts federal-law inferior-courts judicial-conflict judicial-hierarchy judicial-review judicial-supremacy legal-precedent statutory-interpretation supervisory-power supreme-court-precedent Whether the U.S. Court of Appeals for the Eighth Circuit (or any other inferior court) has the Constitutional authority to rule in conflict with rulin…
19-261 Steven T. Waltner, et ux. v. Commissioner of Internal Revenue Ninth Circuit 2019-08-28 Denied appellate-jurisdiction collateral-estoppel due-process informal-notice statute-of-limitations sua-sponte-sanction tax-appeal tax-assessment tax-assessment-statute-of-limitations tax-code tax-court tax-return valid-return Whether the court below erred in holding that Petitioners' timely-filed tax return did not start the running of the 3-year statute of limitations on a…
19-5714 Dianne Michele Carter v. United States Fourth Circuit 2019-08-27 Denied administrative-law civil-procedure civil-rights constitution constitutional-interpretation constitutional-supremacy due-process federal-rules internal-revenue-code judicial-procedure legislative-interpretation separation-of-powers service-of-process standing takings Is the Constitution or an ordinary act of the legislature superior?
19-200 Billy F. Hawk, Jr., et al. v. Commissioner of Internal Revenue Sixth Circuit 2019-08-16 Denied 6901 circuit-split commissioner-v-stern creditor-rights federal-tax-doctrine statutory-interpretation strict-liability tax tax-cases transaction-collapsing transferee-knowledge uniform-fraudulent-transfer-act Whether the Sixth Circuit's decision conflicts with the decisions of the First, Second, Fourth, and Ninth Circuits regarding whether an alleged transf…
19A179 Gerald Nelson v. Commissioner of Internal Revenue Second Circuit 2019-08-15 Presumed Complete None
19-175 Brad S. Francis, et al. v. Commissioner of Internal Revenue Eighth Circuit 2019-08-07 Denied administrative-procedure-act agency-misconduct appellate-procedure due-process jurisdiction notice-of-deficiency personal-jurisdiction reasoned-opinion statutory-notice subject-matter-jurisdiction tax-court tax-court-jurisdiction Does the Eighth Circuit's judgement and PER CURIAM AFFIRMANCE using Local Rule 47B AFFIRMANCE OR ENFORCEMENT WITHOUT OPINION of Case No. 18-2447 satis…
19M29 Steven A. Herndon v. Commissioner of Internal Revenue Eleventh Circuit 2019-07-30 Presumed Complete None
19-129 Neil Feinberg, et al. v. Commissioner of Internal Revenue Tenth Circuit 2019-07-26 Denied civil-rights controlled-substances-act drug-policy drug-trafficking federal-preemption federalism interstate-commerce irs-tax-code marijuana-legalization preemption state-legalization state-rights tax-law Did the Tenth Circuit err in holding that the Controlled Substances Act superseded and preempted Colorado marijuana laws?
19-41 Keith A. Tucker, et ux. v. Commissioner of Internal Revenue Fifth Circuit 2019-07-05 Denied circuit-split due-process economic-substance-doctrine judicial-doctrine judicial-interpretation statutory-construction statutory-interpretation tax-avoidance tax-law tax-provisions May the judge-made 'economic substance doctrine' be invoked to supplant any tax results that a court deems abusive, even when those results stem from …
18A1313 Steven T. Waltner, et ux. v. Commissioner of Internal Revenue Ninth Circuit 2019-06-14 Presumed Complete collateral-estoppel deficiency sanctions statute-of-limitations tax-court tax-return Whether the Tax Court and Ninth Circuit improperly applied collateral estoppel to preclude taxpayers from challenging the validity of a tax return whe…
18-1520 Michael A. Tricarichi, Transferee v. Commissioner of Internal Revenue Ninth Circuit 2019-06-06 Denied 9th-circuit federal-income-tax fraudulent-transfer internal-revenue-code irc-6901 state-law tax-court third-party-conduct transferee-liability Whether a tax court must apply the fraudulent transfer law of the state where the taxpayer lived, or can apply fraudulent transfer law from any state
18-9280 Miguel A. Jusino, et ux. v. Commissioner of Internal Revenue Ninth Circuit 2019-05-15 Denied case-or-controversy civil-procedure civil-rights constitutional-law due-process federal-jurisdiction jurisdiction standing statutory-interpretation Whether the lower court erred in its application of the legal standard for determining if a plaintiff has standing to bring a claim
18-1425 Naren Chaganti v. Commissioner of Internal Revenue Eighth Circuit 2019-05-14 Denied binding court-order hearsay hearsay-exception internal-revenue-code internal-revenue-code-162(f) litigation-sanctions parties standing stipulations tax-court-rule tax-court-rule-91-a-e tax-court-stipulations tax-cuts-and-jobs-act tax-cuts-and-jobs-act-2017 Whether stipulations filed under Tax Court Rule 91(a) & (e) are binding on the parties and the Tax Court
18-1270 Henry M. Jagos, et ux. v. Commissioner of Internal Revenue Sixth Circuit 2019-04-03 Denied administrative-law administrative-procedure circuit-court-split circuit-split civil-procedure due-process eighth-circuit judicial-review jurisdiction notice-of-deficiency sixth-circuit standing tax-appeals tax-court tax-court-jurisdiction tax-procedure Did the Tax Court lack jurisdiction when it had no facially legitimate notice of deficiency?
18-1234 John A. Moriarty, et ux. v. Commissioner of Internal Revenue Sixth Circuit 2019-03-22 Denied None
18A956 Michael A. Tricarichi, Transferee v. Commissioner of Internal Revenue Ninth Circuit 2019-03-22 Presumed Complete None
18-8507 Randall Jennette v. Commissioner of Internal Revenue Third Circuit 2019-03-21 Denied 28-usc-1738 admiralty-law admiralty-maritime full-faith-and-credit maritime-contract relief-sought statutory-interpretation subject-matter-jurisdiction tax-court Whether Tax Court had subject matter jurisdiction under its Admiralty/Maritime Jurisdictions to grant Appellee relief sought in the absence of maritim…
18-1177 Bradford G. Peters, as Executor of the Estate of Andrew J. McKelvey, Deceased v. Commissioner of Internal Revenue Second Circuit 2019-03-12 Denied administrative-law fair-notice internal-revenue-code judicial-gap-filling phantom-regulation separation-of-powers statutory-interpretation tax-law tax-law-exceptionalism tax-regulation treasury-delegation treasury-regulations Whether the judiciary may enforce an ambiguous provision of the Internal Revenue Code by filling a statutory gap when Congress delegated gap-filling r…
18-8381 Christopher D. Schneider v. Commissioner of Internal Revenue Ninth Circuit 2019-03-12 Denied censorship courthouse-access due-process Equal-access first-amendment hobsons-choice jurisdiction jurisdiction-challenge jurisdiction-over-individual prior-restraint standing Structural-error Did the Ninth Circuit Court and Tax Court lack jurisdiction over Christopher David Schneider?
18-1133 Henry J. Langer, et ux. v. Commissioner of Internal Revenue Eighth Circuit 2019-03-01 Denied 8th-circuit burden-of-proof civil-procedure clear-and-convincing-evidence penalty-assessment tax-court tax-court-review tax-evasion tax-fraud tax-liability tax-penalties Whether the IRS has proved by clear and convincing evidence that Henry J. Langer and Patricia K. Langer are liable for fraud penalties for tax years 2…
18-1100 Wayne D. Ramsay v. Commissioner of Internal Revenue Fifth Circuit 2019-02-22 Denied administrative-law administrative-procedure deficiency deficiency-interest interest internal-revenue-service jurisdiction statutory-interpretation tax tax-court tax-law Does the U.S. Tax Court have jurisdiction to determine deficiency interest assessed by the Internal Revenue Service?
18-1069 Diebold Foundation, Inc., Transferee v. Commissioner of Internal Revenue Second Circuit 2019-02-15 Denied circuit-split commissioner-notice jurisdictional-issue second-circuit statutory-interpretation tax-appeals tax-court-jurisdiction tax-liability tax-notice tax-procedure tax-year taxable-year waiver Tax-court-jurisdiction,tax-liability,tax-year,tax-notice,tax-appeals,tax-procedure
18-1003 Norma L. Slone, et al. v. Commissioner of Internal Revenue Ninth Circuit 2019-02-01 Denied appellate-review clearly-erroneous fact-finding factual-findings judicial-procedure standard-of-review tax tax-court tax-court-deference Whether a court of appeals may reverse a fact-dependent ruling of the tax court without articulating any standard of review, finding that any of the t…
18-789 Cecilia M. Hylton v. Commissioner of Internal Revenue Fourth Circuit 2018-12-20 Denied 26-usc-183 appellate-procedure civil-procedure due-process hobby horse-activity-taxation horse-related-activities per-curiam-decision section-183-hobby-loss tax tax-law taxation unpublished-opinion Is petitioner denied due process of law when the court of appeals failed to timely advise her whether oral argument (which each party requested) would…
18-6781 Joan E. Farr v. Commissioner of Internal Revenue Tenth Circuit 2018-11-23 Denied 14th-amendment 6th-amendment 7th-amendment 8th-amendment civil-rights constitutional-rights due-process judicial-conspiracy legal-representation sixth-amendment Whether Joan Farr was denied constitutional rights
18A527 Norma Slone, et al. v. Commissioner of Internal Revenue Ninth Circuit 2018-11-20 Presumed Complete None
18-554 Charles J. Weiss v. Commissioner of Internal Revenue District of Columbia 2018-10-29 Denied administrative-law due-process irs levy-action notice statutory-interpretation tax tax-notice taxpayer-rights Whether the IRS notice means what it says - that the 30 days runs from 'the date of this letter,' or whether it means the 30 days runs from the date o…
18A446 Cecilia M. Hylton v. Commissioner of Internal Revenue Service Fourth Circuit 2018-10-26 Presumed Complete None
18-6128 Norman Douglas Diamond v. Commissioner of Internal Revenue District of Columbia 2018-09-28 Denied due-process fraud irs irs-corruption jurisdiction jurisdictional-notice overpayment-refund statutory-guarantee statutory-notice tax tax-court tax-court-jurisdiction tax-deficiency tax-evasion tax-fraud When statutes guarantee deficiency proceedings and mandate issuance of notices, do statutes confer jurisdiction and due process even without complianc…
18-356 Robert Edward Orth v. Commissioner of Internal Revenue Seventh Circuit 2018-09-19 Denied administrative-regulation all-inclusive-terms citizen-definition citizenship-definition constitutional-claims due-process free-speech impermissible-expansion passport-privileges procedural-due-process statutory-construction tax-law taxpayer-rights Whether the statutory definition of 'citizen' in 26 U.S.C. § 1402(b) includes the petitioner, and whether the regulations at 26 C.F.R. 1.1 impermissib…
18-51 Brad Francis, et ux. v. Commissioner of Internal Revenue Eighth Circuit 2018-07-10 Denied administrative-law civil-procedure due-process eighth-circuit jurisdictional-review personal-jurisdiction standing subject-matter-jurisdiction tax tax-court Did the Eighth Circuit have jurisdiction to adjudicate Case No. 17-3679?
18-5076 Billy R. Melot v. Commissioner of Internal Revenue Fifth Circuit 2018-07-03 Denied appeals civil-procedure civil-rights constitutional-law due-process jurisdiction standing tax venue Whether the 5th Circuit Decision is an intervening controlling precedent that affects the Justiciability of Appellant's claims