| 25A538 |
Village of Scarsdale, New York v. Scott Bessent, in His Official Capacity as Secretary of the Department of the Treasury and Acting Commissioner of the Internal Revenue Service, et al. |
Second Circuit |
2025-11-07 |
Application |
administrative-law charitable-contributions chevron-deference internal-revenue-code statutory-interpretation tax-deduction |
Whether the Supreme Court should overturn an agency regulation interpreting Section 170 of the Internal Revenue Code that limits charitable tax deduct… |
| 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… |
| 24A549 |
James Harper v. Daniel I. Werfel, Commissioner of the Internal Revenue Service, et al. |
First Circuit |
2024-12-05 |
Presumed Complete |
administrative-procedure-act cryptocurrency financial-privacy fourth-amendment john-doe-summons third-party-doctrine |
Whether the Fourth Amendment's third-party doctrine permits the IRS to obtain a 'John Doe' summons compelling a cryptocurrency exchange to disclose pr… |
| 23-382 |
Phyllis Carr v. Internal Revenue Service, et al. |
Ninth Circuit |
2023-10-12 |
Denied |
administrative-procedure irs-audit tax-complaints tax-dispute-resolution tax-procedure tax-refund taxpayer-advocate-service taxpayer-bill-of-rights |
Does the closing of an IRS audit following complaints of violation of the Taxpayer Bill of Rights allow the IRS to pay a refund? |
| 23-5715 |
Taquan Rahshe Gullett-El v. Internal Revenue Service, et al. |
Eleventh Circuit |
2023-10-05 |
Dismissed |
civil-rights constitutional-interpretation consular-jurisdiction federal-rules-of-evidence judicial-notice national-identity sovereign-status standing state-law treaty-rights |
Whether the petitioner has standing to challenge the court's judicial notice of certain facts under Federal Rule of Evidence 201 and Florida Statute §… |
| 22-907 |
Monte Silver, Ltd. v. Internal Revenue Service, et al. |
District of Columbia |
2023-03-17 |
Denied |
article-iii-standing compliance-costs procedural-violation regulatory-flexibility-act small-business-rights tax-cuts-and-jobs-act transition-tax |
Whether a small business has Article III standing to bring an RFA action challenging a regulation |
| 21-8220 |
Mary Alice Nelson-Rogers v. Internal Revenue Service, et al. |
Ninth Circuit |
2022-06-23 |
Denied |
civil-procedure constitutional-limitations damages federal-court-jurisdiction federal-jurisdiction internal-revenue-code moot-controversies mootness standing |
Question not identified |
| 21-7422 |
Edward Shane West-El v. Internal Revenue Service, et al. |
Eleventh Circuit |
2022-03-21 |
Dismissed |
administrative-law appellate-procedure civil-rights constitutional-rights court-access delegated-authority due-process government-authority in-forma-pauperis judicial-review standing tax |
Where does Charles P. Rettig and his employee's that are on his staff get the Delegated Authority to question the Plaintiff Edward Shane WestEl regard… |
| 19-930 |
CIC Services, LLC v. Internal Revenue Service, et al. |
Sixth Circuit |
2020-01-24 |
Judgment Issued |
administrative-agencies administrative-procedure-act anti-injunction-act apa-challenges direct-marketing judicial-review regulatory-mandate regulatory-mandates statutory-interpretation taxes |
Whether the Anti-Injunction Act bars challenges to unlawful regulatory mandates |
| 19A440 |
CIC Services, LLC v. Internal Revenue Service, et al. |
Sixth Circuit |
2019-10-22 |
Presumed Complete |
None |
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