fraud-penalties

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
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 …
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 …