irs-assessment
3 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25A778 | Stephanie Murrin v. Commissioner of Internal Revenue | Third Circuit | 2026-01-05 | Application | innocent-taxpayer iRS-assessment limitations-period section-6501 tax-court tax-fraud | Whether the IRS can assess taxes beyond the usual three-year deadline when the taxpayer's preparer intended to file a false or fraudulent return, but … | |
| 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… |
| 22-266 | Gary S. Christensen v. United States | Ninth Circuit | 2022-09-21 | Denied | Amici (1)Response Waived | 26-usc-6201(a)(4) criminal-tax criminal-tax-law due-process irs-assessment restitution return-mail-inc-v-united-states-postal-service return-mail-precedent subject-matter-jurisdiction tax-restitution | Does this Court's holding in Return Mail, Inc. v. United States Postal Service, 139 S. Ct. 1853 (2019) overturn every case holding the Internal Revenu… |