| 25-680 |
Bernard T. Swift, Jr., et ux. v. Commissioner of Internal Revenue |
Fifth Circuit |
2025-12-11 |
Pending |
Amici (1) |
administrative-procedure internal-revenue-code penalty-assessment statutory-construction supervisory-approval tax-law |
When must an IRS employee secure written supervisory approval for a penalty assessment to be valid? |
| 25A538 |
Village of Scarsdale, New York v. Scott Bessent, in His Official Capacity as Secretary of the Department of the Treasury and Acting Commissioner of the Internal Revenue Service, et al. |
Second Circuit |
2025-11-07 |
Application |
|
administrative-law charitable-contributions chevron-deference internal-revenue-code statutory-interpretation tax-deduction |
Whether the Supreme Court should overturn an agency regulation interpreting Section 170 of the Internal Revenue Code that limits charitable tax deduct… |
| 25-358 |
Carl L. Collins, III v. United States |
Sixth Circuit |
2025-09-25 |
Denied |
Response Waived |
due-process evidence-rule-404b fair-trial internal-revenue-code napue-v-illinois tax-reporting |
Whether the IRS can require trustees to report year-end trust balances on personal income tax returns in violation of Napue v. Illinois and the Intern… |
| 23-1361 |
William Edward Powell v. Janet L. Yellen, Secretary of the Treasury, et al. |
District of Columbia |
2024-07-01 |
Denied |
Response RequestedResponse WaivedRelisted (2) |
administrative-procedure-act circuit-split disclosure-refusal freedom-of-information-act internal-revenue-code judicial-review tax-returns taxpayer-disclosure |
Is § 6103 a specific statute displacing FOIA, so that the remedy for taxpayers to compel disclosure of their returns and return information is a suit … |
| 23-903 |
David E. Stone, et al. v. Commissioner of Internal Revenue |
Eleventh Circuit |
2024-02-21 |
Denied |
Response Waived |
administrative-procedure-act bundled-mortgages executive-branch executive-branch-discretion income-tax internal-revenue-code mortgage-taxation sovereign-immunity tax-collection |
Whether the Commissioner has absolute discretion and sovereign immunity to decline to collect income taxes on bundled mortgages |
| 23-436 |
Vikki E. Paulson, et al. v. United States |
Ninth Circuit |
2023-10-26 |
Denied |
|
beneficiaries estate-taxes government-collection internal-revenue-code irs personal-liability tax-lien transferee-liability transferees trustees |
Does 26 U.S.C. § 6324(a)(2) allow the Government to impose personal liability on transferees, trustees or beneficiaries who receive property from the … |
| 23-4 |
John Thomas Minemyer v. Commissioner of Internal Revenue |
Tenth Circuit |
2023-06-30 |
Denied |
Response Waived |
internal-revenue-code irs-penalties legislative-history legislative-intent penalty-assessment statutory-interpretation supervisory-approval tax-code tax-court |
Does the legislative history and intent combined with the Tax Court Judicial history, the internal revenue manual instructions, and the Supreme Courts… |
| 22-974 |
Charles J. Weiss v. United States |
Third Circuit |
2023-04-07 |
Denied |
Response Waived |
appeals certiorari collection-due-process due-process internal-revenue-code levy-actions limitations-period statutory-interpretation tax-law writ-of-certiorari |
Whether the IRC section providing for the suspension of levy actions and the running of any period of limitations applies to petitions for a writ of c… |
| 22-814 |
William R. Tinnerman v. United States |
Eleventh Circuit |
2023-02-28 |
Denied |
Response Waived |
civil-procedure district-court-jurisdiction flora-rule internal-revenue-code jurisdiction jurisdictional-prerequisite standing statutory-interpretation tax-refund |
Whether full payment of tax is a jurisdictional prerequisite for a district court to adjudicate a taxpayer's refund claim |
| 22-808 |
Joe Alfred Izen, Jr. v. Commissioner of Internal Revenue |
Fifth Circuit |
2023-02-27 |
Denied |
Response Waived |
charitable-deduction deadlines equitable-tolling hardship-exemption I.R.C.-170(f)(12) internal-revenue-code statutory-interpretation substantiation-deadline substantiation-evidence summary-judgment tax-law |
Whether equitable tolling may extend substantiation evidence gathering deadlines under I.R.C. § 170(f)(12) |
| 22-5793 |
Thomas A. Forrest, et ux. v. United States |
Federal Circuit |
2022-10-07 |
Denied |
Response WaivedRelisted (2)IFP |
civil-procedure due-process equitable-tolling internal-revenue-code judicial-precedent military-benefits military-retirees statutory-interpretation tax tax-recovery |
Whether the Supreme Court erred in their interpretation of the Internal Revenue Code |
| 22-9 |
Whirlpool Financial Corporation, et al. v. Commissioner of Internal Revenue |
Sixth Circuit |
2022-07-05 |
Denied |
Amici (3)Response RequestedResponse WaivedRelisted (2) |
administrative-law income-taxation internal-revenue-code regulations sixth-circuit sixth-circuit-precedent statutory-interpretation tax-court tax-law treasury-regulations |
Whether the divided Sixth Circuit properly held that a statute conditioned on regulations delineating its reach may be enforced without regard to thos… |
| 21-8220 |
Mary Alice Nelson-Rogers v. Internal Revenue Service, et al. |
Ninth Circuit |
2022-06-23 |
Denied |
Response WaivedRelisted (2)IFP |
civil-procedure constitutional-limitations damages federal-court-jurisdiction federal-jurisdiction internal-revenue-code moot-controversies mootness standing |
Question not identified |
| 21-490 |
Judith S. Coffey, et al. v. Commissioner of Internal Revenue |
Eighth Circuit |
2021-10-04 |
Denied |
|
even if it is subsequently determined that the ta assessment-period bona-fide-resident internal-revenue-code section-6501(a) section-932(c)(2) statute-of-limitations tax-filing tax-return u.s.-virgin-islands |
Whether a Form 1040 (U.S. Individual Income Tax Return) filed with the U.S. Virgin Islands Bureau of Internal Revenue (VIBIR") pursuant to Section 932… |
| 20-1472 |
Boechler, P.C. v. Commissioner of Internal Revenue |
Eighth Circuit |
2021-04-21 |
Judgment Issued |
Amici (6) |
claim-processing-rule equitable-tolling internal-revenue-code jurisdiction jurisdictional-requirement tax-court tax-law time-limit |
Whether the time limit in Section 6330(d)(1) is a jurisdictional requirement or a claim-processing rule subject to equitable tolling |
| 20-1388 |
Alice Perkins, et vir v. Commissioner of Internal Revenue |
Second Circuit |
2021-04-06 |
Denied |
Amici (1)Response RequestedResponse WaivedRelisted (2) |
1842-treaty canandaigua-treaty federal-income-tax federal-tax-law income-taxation internal-revenue-code native-american-rights seneca-nation treaty-interpretation treaty-obligations |
Whether the income derived from the sale of sand and gravel, mined from treaty-protected land by an enrolled member of the Seneca Nation of Indians, i… |
| 20-6639 |
Todd Anthony Aurit v. Colorado |
Colorado |
2020-12-16 |
Denied |
IFP |
detention-authority foreign-estate foreign-person foreign-trust internal-revenue-code non-us-person tax-treaties tax-treaty taxpayer-relief-act |
Whether the State of Colorado has lawful authority to detain the petitioner and his foreign estate and trust |
| 20-690 |
Michael Sang Han v. United States |
District of Columbia |
2020-11-18 |
Denied |
|
circuit-split income income-classification intent intent-analysis internal-revenue-code james-v-united-states loan loan-proceeds tax-law |
May a court consider factors other than the parties' intent in determining whether a transfer of funds constitutes a non-taxable loan under the Intern… |
| 20-620 |
Anthony Dwayne Williams, et al. v. Commissioner of Internal Revenue |
Fifth Circuit |
2020-11-09 |
Denied |
Response Waived |
constitutional-protections constitutional-rights due-process excise-tax federal-income-tax internal-revenue-code nontaxpayer nontaxpayer-status statutory-notice tax-assessment tax-liability taxpayer |
Should the United States Federal Income Tax be viewed differently when determining the assessment for the liability or penalty for a taxpayer versus a… |
| 19-929 |
Louis S. Shuman, et ux. v. Commissioner of Internal Revenue |
Fourth Circuit |
2020-01-24 |
Denied |
Response WaivedRelisted (2) |
5th-amendment administrative-procedure civil-procedure due-process internal-revenue-code irs judicial-review standing tax tax-law |
Whether the IRS and lower Courts application of IRC 6214(b) and IRC 6402 violate the Due Process Clause of the 5th Amendment |
| 19-5714 |
Dianne Michele Carter v. United States |
Fourth Circuit |
2019-08-27 |
Denied |
Response WaivedIFP |
administrative-law civil-procedure civil-rights constitution constitutional-interpretation constitutional-supremacy due-process federal-rules internal-revenue-code judicial-procedure legislative-interpretation separation-of-powers service-of-process standing takings |
Is the Constitution or an ordinary act of the legislature superior? |
| 19-214 |
Michael R. Presley, et al. v. United States |
Eleventh Circuit |
2019-08-19 |
Denied |
Response Waived |
circuit-split civil-procedure civil-rights due-process financial-privacy internal-revenue-code notice-requirements preemption right-to-financial-privacy standing summons-enforcement tax tax-investigation third-party-summons |
Whether the federal Right to Financial Privacy Act was fully preempted by the Internal Revenue Code, resulting in the production of financial informat… |
| 19-10 |
James W. Smith v. United States |
Tenth Circuit |
2019-07-01 |
Denied |
Response Waived |
assessment collection due-process internal-revenue-code mandatory-provisions notice payment sovereign-capacity statute-of-limitations tax-court-jurisdiction tax-deficiency transferee-liability |
The Meaning of 'Shall' in the Internal Revenue Code |
| 18-1541 |
Yassine Baouch, et al. v. Werner Enterprises, Inc., dba Werner Trucking, et al. |
Eighth Circuit |
2019-06-13 |
Denied |
|
circuit-conflict employee-reimbursement employment-law fair-labor-standards-act internal-revenue-code minimum-wage per-diem per-diem-payments reimbursement wage-classification wages |
Under what circumstances do per diem payments to an employee constitute wages, rather than reimbursement, under section 207(e)(2) of the FLSA? |
| 18-1520 |
Michael A. Tricarichi, Transferee v. Commissioner of Internal Revenue |
Ninth Circuit |
2019-06-06 |
Denied |
Response Waived |
9th-circuit federal-income-tax fraudulent-transfer internal-revenue-code irc-6901 state-law tax-court third-party-conduct transferee-liability |
Whether a tax court must apply the fraudulent transfer law of the state where the taxpayer lived, or can apply fraudulent transfer law from any state |
| 18-1479 |
Jason P. Stinson v. United States |
Eleventh Circuit |
2019-05-28 |
Denied |
Response Waived |
26-usc-7402 burden-of-proof disgorge disgorgement due-process due-process,tax-preparation,26-usc-7402,permanent- evidence injunction internal-revenue-code litigation-conduct permanent-injunction tax-preparation tax-preparer |
Whether issuing a permanent injunction and an order to disgorge $949,000 against the owner of a tax preparation business under 26 U.S.C. § 7402 violat… |
| 18-1425 |
Naren Chaganti v. Commissioner of Internal Revenue |
Eighth Circuit |
2019-05-14 |
Denied |
Response Waived |
binding court-order hearsay hearsay-exception internal-revenue-code internal-revenue-code-162(f) litigation-sanctions parties standing stipulations tax-court-rule tax-court-rule-91-a-e tax-court-stipulations tax-cuts-and-jobs-act tax-cuts-and-jobs-act-2017 |
Whether stipulations filed under Tax Court Rule 91(a) & (e) are binding on the parties and the Tax Court |
| 18-1177 |
Bradford G. Peters, as Executor of the Estate of Andrew J. McKelvey, Deceased v. Commissioner of Internal Revenue |
Second Circuit |
2019-03-12 |
Denied |
|
administrative-law fair-notice internal-revenue-code judicial-gap-filling phantom-regulation separation-of-powers statutory-interpretation tax-law tax-law-exceptionalism tax-regulation treasury-delegation treasury-regulations |
Whether the judiciary may enforce an ambiguous provision of the Internal Revenue Code by filling a statutory gap when Congress delegated gap-filling r… |
| 18-985 |
BMP Family Limited Partnership, et al. v. United States |
Eleventh Circuit |
2019-01-29 |
Denied |
Response Waived |
civil-rights due-process financial-records fourth-amendment internal-revenue-code katz-v-united-states neece-v-irs non-party-clients preemption privacy right-to-financial-privacy right-to-privacy standing summons-privacy tax-summons |
Whether the issuance of summonses under 26 U.S.C. § 7609 preempts the privacy rights of non-party clients |
| 18-831 |
Michael Presley, et al. v. United States |
Eleventh Circuit |
2019-01-03 |
Denied |
|
4th-amendment civil-rights due-process financial-privacy financial-records fourth-amendment internal-revenue-code irs-investigation preemption right-to-financial-privacy-act right-to-privacy tax-summons third-party-summons |
Whether the court below erroneously held that the issuance of summonses under 26 U.S.C. § 7609 preempts the privacy rights of non-party clients |
| 18-568 |
Bart H. Rippl v. United States |
Sixth Circuit |
2018-10-31 |
Denied |
Response Waived |
5th-amendment administrative-law civil-procedure constitutional-law due-process fifth-amendment internal-revenue-code statutory-interpretation substantive-regulations |
Does the Fifth Amendment's due process of law guarantee apply to the specific language set forth in the Internal Revenue Code and other laws, and in s… |