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22 results for “United States Tax Court”

Case Title Lower Court Docketed Status Tags Question Presented
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.
25-739 Herbert Hirsch, et al. v. United States Tax Court Eleventh Circuit 2025-12-22 Pending administrative-proceedings constitutional-rights jury-trial mandamus seventh-amendment tax-fraud 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 ri…
25A545 Harvey Birdman, et al. v. United States Tax Court Eleventh Circuit 2025-11-12 Application administrative-proceedings constitutional-rights due-process fraud-penalties jury-trial seventh-amendment Whether the Seventh Amendment requires a jury trial for fraud penalties imposed by the IRS in administrative proceedings, consistent with the Supreme …
25A544 Herbert Hirsch, et al. v. United States Tax Court Eleventh Circuit 2025-11-12 Application administrative-proceedings constitutional-rights due-process fraud-penalties jury-trial seventh-amendment Whether the Seventh Amendment requires a jury trial for fraud penalties imposed by the IRS in administrative proceedings, consistent with the Supreme …
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…
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…
24-238 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
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
22-185 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…
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…
21-610 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…
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…
20-1267 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?
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
19-1343 In Re Edward Starling 2020-06-05 Rehearing article-i article-i-court civil-procedure due-process income-tax-refund judicial-authority jurisdiction quasi-in-rem question-not-identified tax-court tax-court-jurisdiction title-26 Scope of United States Tax Court jurisdiction under Article I
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
19-488 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…
19-261 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…
19-175 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…
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…
18-51 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?