IRS-examination
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 24A1089 | Brian Beland and Denae Beland v. United States | Ninth Circuit | 2025-05-12 | Presumed Complete | civil-audit criminal-investigation fifth-amendment firm-indication-of-fraud fourth-amendment IRS-examination | Whether the IRS violates a taxpayer's Fourth and Fifth Amendment rights by continuing a civil tax audit after developing a firm indication of fraud wi… | |
| 20-1160 | West Ventures L.P., fka Sleiman Ventures, L.P., et al. v. Commissioner of Internal Revenue | Ninth Circuit | 2021-02-23 | Denied | Response Waived | 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' |