| 23-571 |
Madeleine Pickens v. United States |
Ninth Circuit |
2023-11-28 |
Denied |
Amici (1) |
6324(a)(2) decedent-property estate-tax estate-taxes higley-v-commissioner iRS-authority personal-liability statutory-interpretation tax-lien trust-beneficiaries |
Whether the limiting phrase in Section 6324(a)(2) applies to both the verbs 'receives' and 'has' |
| 22-1232 |
Bernard D. Holland v. Commissioner of Internal Revenue |
Fourth Circuit |
2023-06-23 |
Denied |
Response WaivedRelisted (2) |
civil-procedure constitutional-authority constitutional-law direct-taxation due-process form-4852 internal-revenue-service irs-authority standing tax-law |
Is the IRS required to follow the Constitution and tax laws? |
| 20-1079 |
Richard E. Boggs v. United States |
Fourth Circuit |
2021-02-08 |
Denied |
Response Waived |
4th-amendment 5th-amendment administrative-law civil-procedure civil-rights federal-procedure fifth-amendment fourth-amendment internal-revenue-enforcement irs-authority judicial-review |
Does 26 U.S.C. §7608 establish the relevant requisite authority of IRS agents? |
| 20-529 |
Richard E. Boggs v. United States |
Fourth Circuit |
2020-10-21 |
Denied |
Response WaivedRelisted (2) |
4th-amendment 5th-amendment administrative-law administrative-procedure civil-rights enforcement-scope fifth-amendment fourth-amendment internal-revenue-enforcement irs-authority judicial-review standing |
Does 26 U.S.C. §7608 establish the relevant requisite authority of IRS agents? |
| 20-5255 |
Don Mashak v. Commissioner of Internal Revenue |
Eighth Circuit |
2020-08-04 |
Denied |
Response WaivedIFP |
civil-rights constitutional-rights due-process first-amendment irs-authority natural-law natural-rights retaliation rule-of-law tax-enforcement |
Is it unconstitutional for the IRS to punish or retaliate against citizens without legal foundation? |