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2 results for “Jennifer Zuch”

Case Title Lower Court Docketed Status Tags Question Presented
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
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…