irs-procedure
5 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-328 | Norman Douglas Diamond v. United States, et al. | District of Columbia | 2025-09-18 | Denied | Response Waived | administrative-error iRS-procedure judicial-jurisdiction statutory-compliance tax-refund withholding-credits | 1. The case of Peretz v. US (Fed. Cl. 2020 affd Fed. Cir. 2022) reveals a malicious pattern including cases of Peretz and petitioner Diamond. The IRS … |
| 25-105 | Brian Beland and Denae Beland v. United States | Ninth Circuit | 2025-07-29 | Denied | Amici (1)Response WaivedRelisted (2) | constitutional-rights criminal-investigation fifth-amendment fourth-amendment irs-procedure tax-audit | 1. Is a taxpayer 's Fourth and/or Fifth Amendment Constitutional Rights violated when the IRS civil revenue agent conducts a criminal investigation… |
| 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… |
| 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… |
| 22-114 | 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 |