iRS-procedure

5 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
25-328 Norman Douglas Diamond v. United States, et al. District of Columbia 2025-09-18 Denied Response Waived administrative-error iRS-procedure judicial-jurisdiction statutory-compliance tax-refund withholding-credits Do taxpayers have a right to pay the correct amount of tax, and to be compensated for damage from illegal actions performed subsequent to the original…
25-105 Brian Beland and Denae Beland v. United States Ninth Circuit 2025-07-29 Denied Amici (1)Response WaivedRelisted (2) constitutional-rights criminal-investigation fifth-amendment fourth-amendment irs-procedure tax-audit Is a taxpayer's Fourth and/or Fifth Amendment Constitutional Rights violated when the IRS civil revenue agent conducts a criminal investigation under …
23-614 Rocky Branch Timberlands LLC v. United States, et al. Eleventh Circuit 2023-12-07 Denied Response Waived anti-injunction-act civil-procedure due-process irs iRS-procedure judicial-review tax-assessment tax-collection taxpayer-rights Whether the Anti-Injunction Act's bar on lawsuits for the purpose of restraining the assessment or collection of taxes also bars courts from enforcing…
22-473 Hancock County Land Acquisitions, LLC v. United States, et al. Eleventh Circuit 2022-11-18 Denied Response Waived anti-injunction-act civil-procedure due-process irs iRS-procedure judicial-review tax-assessment tax-collection tax-law taxpayer-rights Whether the Anti-Injunction Act's bar on lawsuits for the purpose of restraining the assessment or collect of taxes also bars courts from enforcing la…
22-114 Mark Anthony Blommer v. Commissioner of Internal Revenue Ninth Circuit 2022-08-08 Denied Response Waived administrative-law due-process irs irs-procedure non-statutory-notices statutory-compliance substitute-return substitutes-for-return tax-deficiency taxpayer-rights Whether a notice of deficiency must comply with applicable statutes to be valid