irs-determination

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
21-338 Gary S. Christensen v. United States Ninth Circuit 2021-09-02 Denied Response Waived 16th-amendment criminal-tax due-process equal-protection federal-jurisdiction irs-determination precedent-interpretation restitution sixteenth-amendment tax-liability Where no determination of federal tax liability has been made by the IRS and the court of appeals has ruled patently contrary to this court's decision…