overpayment-determination

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
22-291 Brian H. McLane v. Commissioner of Internal Revenue Fourth Circuit 2022-09-27 Denied Amici (1)Response Waived appeals-hearing internal-revenue-service notice-of-deficiency overpayment-determination tax-appeals tax-collection tax-court tax-court-jurisdiction tax-liability tax-overpayment Whether the Tax Court has jurisdiction to determine the amount of any overpayment due a taxpayer who never received a notice of deficiency
19-1425 Palm Valley Health Care, Inc. v. Alex M. Azar, II, Secretary of Health and Human Services Fifth Circuit 2020-06-26 Denied Response Waived administrative-procedure administrative-process delay due-process fundamental-unfairness homebound-status medicare medicare-appeals overpayment overpayment-determination provider-rights statistical-sampling Whether an administrative process that is fraught with delay and fundamental unfairness and that clearly violates the provider's constitutional Due Pr…