irs
33 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 23-957 | David Michael Bishop, et al. v. United States, et al. | Tenth Circuit | 2024-03-04 | Denied | Response Waived | administrative-investigation civil-rights due-process first-amendment free-speech irs irs-summons judicial-review powell-factors standing tax tax-procedure | Whether the IRS summons process is subject to quashing and constraint by the First Amendment's protections against chilling or retaliatory government … |
| 23-653 | Ritchie N. Stevens, et al. v. Commissioner of Internal Revenue | Ninth Circuit | 2023-12-15 | Denied | Response Waived | civil-procedure irs net-operating-loss partnership partnership-audit tax tax-court tax-law tefra tefra-regime unsigned-returns | Whether a net operating loss carryover to a future year that is an 'affected item' under the TEFRA Partnership audit regime can be included within the… |
| 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… |
| 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 … | |
| 22-6797 | Dominick Galluzzo v. Internal Revenue Service | Third Circuit | 2023-02-16 | Denied | Response WaivedRelisted (2)IFP | attorney-misconduct bankruptcy bankruptcy-procedure irs iRS-assessment judicial-misconduct proof-of-claim tax-court tax-dispute venue venue-selection | Was the petitioner mis-represented at bankruptcy by their attorney not asking for attachments to PROOF OF CLAIM according to rule 3001 and B10 (exhibi… |
| 22-6631 | Larry Welenc v. Commissioner of Internal Revenue | District of Columbia | 2023-01-25 | Denied | Response WaivedIFP | administrative-law administrative-procedure due-process internal-revenue-service irs notice-of-intent property-rights property-seizure seizure tax-law tax-levy taxpayer-rights | Can the Commissioner of the Internal Revenue Service issue a NON Final Intent of Notice for immediate payment of Amount Due, to be paid within a deadl… |
| 22-6456 | Paul D. Weldon v. United States | Ninth Circuit | 2023-01-04 | Denied | Response WaivedIFP | 14th-amendment attorney-general-authorization due-process irs jurisdictional-challenge tax-assessment tax-collection third-party-filing third-party-filings | Whether the IRS violated the petitioner's procedural due process rights in the tax collection and assessment process |
| 22-598 | Arthur Bedrosian v. United States, et al. | Third Circuit | 2022-12-29 | Denied | Amici (1)Response RequestedResponse WaivedRelisted (2) | civil-penalty civil-procedure due-process foreign-account foreign-account-reporting irs objective-standard statutory-interpretation subjective-standard tax willful-violation willfulness | Whether willfulness under 31 U.S.C. § 5321(a)(5)(C) should be determined according to a subjective, rather than objective, standard that focuses on an… |
| 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… |
| 22-335 | Richard Collins v. United States | Third Circuit | 2022-10-11 | Denied | Response Waived | bank-secrecy-act due-process fbar-penalty internal-revenue-service irs proportionality tax-reporting treasury-department willful-failure | Whether the Government overreached by imposing any penalty on a taxpayer who owed no additional income tax and voluntarily amended his tax return befo… |
| 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 |
| 21-1599 | Hanna Karcho Polselli, et al. v. Internal Revenue Service | Sixth Circuit | 2022-06-28 | Judgment Issued | Amici (6)Relisted (2) | collection delinquent-taxpayer irc-section-7609 irs judicial-review notice-requirement recordkeeper-exception standing summons summons-notice tax-law | Whether the § 7609(c)(2)(D)(i) exception to the IRS summons notice requirement applies only when the summonsed records belong to the delinquent taxpay… |
| 21-6483 | Robert A. McNeil v. Department of State, et al. | District of Columbia | 2021-12-02 | Denied | Response WaivedIFP | administrative-procedure appellate-jurisdiction civil-procedure due-process irs judicial-review passport-revocation standing tax tax-law | Do courts of appeal nationwide exhibit a pattern and practice of refusing to adjudicate EVERY issue presented by the Class of disrespected, unrepresen… |
| 21-628 | Ebenezer K. Howe, IV v. United States | Ninth Circuit | 2021-11-01 | Denied | Response WaivedRelisted (2) | access-to-courts civil-rights court-of-appeals due-process irs judicial-impartiality judicial-independence judicial-misconduct pro-se-litigant recusal | Do courts of appeal exhibit a pattern and practice of refusing to adjudicate EVERY ISSUE presented by the Class of disrespected, unrepresented litigan… |
| 21-601 | Michael B. Ellis, et al. v. Amy Berman Jackson, et al. | District of Columbia | 2021-10-26 | Denied | Response Waived | anti-injunction-act appellate-procedure civil-procedure civil-rights constitutional-challenge due-process irs judicial-review pro-se-litigation record-falsification standing | Do courts of appeal nationwide exhibit a pattern and practice of refusing to adjudicate EVERY issue presented by the Class of disrespected, unrepresen… |
| 21-237 | James Clay, et al. v. Commissioner of Internal Revenue | Eleventh Circuit | 2021-08-18 | Denied | Response Waived | 25-usc-2 bureau-of-indian-affairs federal-regulations indian-tribe irs land-compensation secretary-of-interior tax-interpretation tribal-lands tribal-sovereignty | Whether the clear language of Title 25 of the Code of Federal Regulations, and the exclusive authority over federally recognized Indian Tribes granted… |
| 20-1344 | Jeffrey T. Maehr v. United States | Tenth Circuit | 2021-03-24 | Denied | Response Waived | 16th-amendment civil-rights constitutional-interpretation due-process income-definition irs standing stare-decisis supreme-court-precedent tax-law taxation | Can the IRS/United States consistently call U.S. Supreme Court standing case precedent (stare decisis) on the definition of income, as 'legally frivol… |
| 20-1129 | Scott Phillip Flynn v. United States | Eighth Circuit | 2021-02-17 | Denied | Amici (1) | constitutional-rights criminal-procedure due-process guilty-plea irs jury-trial klein-conspiracy restitution seventh-amendment sixth-amendment | Whether the due process clause requires discussion of the elements of an 18 U.S.C. § 371 conspiracy to defraud the IRS before accepting a guilty plea |
| 20-681 | Daniel E. Larkin, et ux. v. Commissioner of Internal Revenue | District of Columbia | 2020-11-17 | Denied | Response Waived | burden-of-production burden-of-proof civil-procedure irs irs-restructuring judicial-review penalties statutory-interpretation supervisory-approval tax-law tax-penalties | Does the Internal Revenue Service Restructuring and Reform Act of 1998 require the Secretary of the Treasury to come forward with evidence of written … |
| 20-514 | Edward F. Sadjadi, et ux. v. Commissioner of Internal Revenue | Fifth Circuit | 2020-10-19 | Denied | Response Waived | contingent-obligations contract-interpretation debt-repayment irs irs-agreement offer-in-compromise payment-terms statutory-obligation tax-compliance tax-payments | Whether the Offer in Compromise (OIC) form contains clear and unambiguous language regarding the obligation to comply with tax payments for the next f… |
| 20-460 | Richard E. Boggs v. United States | Fourth Circuit | 2020-10-09 | Denied | Response Waived | 5th-amendment administrative-determination due-process fifth-amendment irs property-seizure tax-liability withholding-certificate | Did the IRS deprive the petitioner of his Constitutional Fifth Amendment right to due process? |
| 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 |
| 19-7399 | Frederick Charles Harris, II v. United States | Federal Circuit | 2020-01-24 | Denied | Response WaivedIFP | administrative-law asset-seizure civil-procedure due-process irs jurisdiction tax-law | Why was my demand denied when the defendant, the Commissioner of the IRS, admitted in writing that they didn't have jurisdiction to take my assets? |
| 19-644 | Melba L. Ford v. United States | Ninth Circuit | 2019-11-19 | Denied | Response Waived | anomalies civil-forfeiture constitutional-rights doj due-process irs judicial-review legal-assistance right-to-counsel standing | Does a defendant in an IRS/DoJ civil forfeiture proceeding have a constitutionally protected, due process right to counsel? |
| 19-6481 | Harold B. Rotte v. United States | Eleventh Circuit | 2019-11-04 | Rehearing | Response WaivedRelisted (2)IFP | administrative-law civil-rights due-process equal-protection government-misconduct illegal-immigration irs judicial-review reputation standing tax tax-dispute | Whether the laws protect Plaintiffs reputation, due process, and are real, or a front, discretionary as if friend or foe |
| 19-576 | Interior Glass Systems, Inc. v. United States | Ninth Circuit | 2019-11-01 | Denied | Response Waived | administrative-hearing due-process hearing irs iRS-collection penalties seizure statutory-interpretation tax tax-penalties vagueness vagueness-doctrine | Is the collection of tax penalties an exception to the requirements of due process, or does a citizen have a right to a hearing before the IRS seizes … |
| 18-1457 | Joseph Allen May v. United States, et al. | Eighth Circuit | 2019-05-22 | Denied | Response Waived | 26-usc-7431 civil-rights discovery discovery-denial-authority discovery-rights due-process federal-courts irs irs-disclosure perpetrator-liability standing tax-law taxpayer-information title-26 | Under what authority do the Federal Courts deny Discovery when the IRS and IRS officers have all of the documents and the United States' employees wer… |
| 18-1402 | Harold R. Stanley, et al. v. United States District Court for the District of Columbia | District of Columbia | 2019-05-07 | Denied | Response Waived | appellate-procedure appellate-procedure,filing-fees,refunds Can Circuits impose a burden to prove circumstance Can litigants present their case to appellate cour court-administration court-discretion due-process due-process,mandamus,judicial-misconduct,irs,recor irs judicial-misconduct mandamus mandamus-relief pacer,appellate-procedure,records-on-appeal procedural-due-process record-falsification rule-59-motion supervisory-powers | When a judge refuses to adjudicate a Rule 59(e) motion alleging misconduct, can mandamus relief be conditioned on proving the refusal itself is 'egreg… |
| 18-1122 | Alpenglow Botanicals, LLC, et al. v. United States | Tenth Circuit | 2019-02-27 | Denied | Response RequestedResponse WaivedRelisted (2) | 26-usc-280e administrative-determination administrative-determinations administrative-law civil-rights criminal-culpability criminal-law criminal-penalties drug-crimes drug-trafficking due-process irs irs-investigation section-280e standing tax tax-deductions tax-law | Taxpayer's challenge to IRS authority to investigate federal drug law crimes and administratively determine criminal culpability under 26 U.S.C. §280E… |
| 18-6922 | Raghvendra Singh v. Wells Fargo Bank, N.A. | Ninth Circuit | 2018-12-07 | Dismissed | Response WaivedIFP | anti-deficiency-statutes civil-procedure constitutional-rights foreclosure form-1099 irs non-recourse-debt tax-code tax-hardship wells-fargo-bank | Is the Form 1099 illegal for non-recourse debt? |
| 18-554 | Charles J. Weiss v. Commissioner of Internal Revenue | District of Columbia | 2018-10-29 | Denied | Response Waived | administrative-law due-process irs levy-action notice statutory-interpretation tax tax-notice taxpayer-rights | Whether the IRS notice means what it says - that the 30 days runs from 'the date of this letter,' or whether it means the 30 days runs from the date o… |
| 18-6128 | Norman Douglas Diamond v. Commissioner of Internal Revenue | District of Columbia | 2018-09-28 | Denied | Response WaivedRelisted (2)IFP | due-process fraud irs irs-corruption jurisdiction jurisdictional-notice overpayment-refund statutory-guarantee statutory-notice tax tax-court tax-court-jurisdiction tax-deficiency tax-evasion tax-fraud | When statutes guarantee deficiency proceedings and mandate issuance of notices, do statutes confer jurisdiction and due process even without complianc… |
| 18-6094 | Edgar Leopoldo Garcia-Martinez v. United States | Tenth Circuit | 2018-09-25 | Denied | Response WaivedIFP | brady-disclosure brady-v-maryland confidential-informant dea discovery drug-conspiracy due-process expert-testimony false-swearing irs prosecutorial-misconduct ssa | Is the prosecution required to supply information concerning the failure to report income to the IRS and the SSA by the DEA and its confidential infor… |