collection-action
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | 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 | Whether the Tax Court's jurisdictional requirements for challenging IRS notices and collection actions violate a taxpayer's due process rights when th… |