criminal-tax-law
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 22-729 | Thomas D. Selgas v. United States | Fifth Circuit | 2023-02-06 | Denied | Response Waived | 26-usc-7201 criminal-tax criminal-tax-law irc-section-371 irc-section-7201 tax-conspiracy tax-deficiency tax-due-and-owing tax-evasion | Whether a person charged with only evasion of the payment of taxes under 26 U.S.C. §7201 can be convicted, when there is no tax due and owing |
| 22-266 | Gary S. Christensen v. United States | Ninth Circuit | 2022-09-21 | Denied | Amici (1)Response Waived | 26-usc-6201(a)(4) criminal-tax criminal-tax-law due-process irs-assessment restitution return-mail-inc-v-united-states-postal-service return-mail-precedent subject-matter-jurisdiction tax-restitution | Does this Court's holding in Return Mail, Inc. v. United States Postal Service, 139 S. Ct. 1853 (2019) overturn every case holding the Internal Revenu… |