interest

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
18-1100 Wayne D. Ramsay v. Commissioner of Internal Revenue Fifth Circuit 2019-02-22 Denied Response Waived administrative-law administrative-procedure deficiency deficiency-interest interest internal-revenue-service jurisdiction statutory-interpretation tax tax-court tax-law Does the U.S. Tax Court have jurisdiction to determine deficiency interest assessed by the Internal Revenue Service?
18-5013 Gina Brasher Langley v. United States Federal Circuit 2018-06-28 Denied Response WaivedIFP administrative-procedure civil-procedure claims-process due-process equal-protection federal-tax government-response interest marital-tax-liabilities solicitor-general standing tax-refund tax-transcripts Whether the IRS has unlawfully denied the petitioner's tax refund claim, falsified tax transcripts, and improperly recorded marital tax liabilities