penalty-assessment
4 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-680 | Bernard T. Swift, Jr., et ux. v. Commissioner of Internal Revenue | Fifth Circuit | 2025-12-11 | Pending | Amici (1) | administrative-procedure internal-revenue-code penalty-assessment statutory-construction supervisory-approval tax-law | When must an IRS employee secure written supervisory approval for a penalty assessment to be valid? |
| 23-4 | John Thomas Minemyer v. Commissioner of Internal Revenue | Tenth Circuit | 2023-06-30 | Denied | Response Waived | internal-revenue-code irs-penalties legislative-history legislative-intent penalty-assessment statutory-interpretation supervisory-approval tax-code tax-court | Does the legislative history and intent combined with the Tax Court Judicial history, the internal revenue manual instructions, and the Supreme Courts… |
| 21-1195 | Alexandru Bittner v. United States | Fifth Circuit | 2022-03-02 | Judgment Issued | Amici (9)Relisted (2) | bank-secrecy-act civil-penalty fbar fbar-reporting foreign-accounts penalty-assessment per-account per-form statutory-construction treasury-regulations | Whether a 'violation' under the Bank Secrecy Act is the failure to file an annual FBAR (no matter the number of foreign accounts), or whether there is… |
| 18-1133 | Henry J. Langer, et ux. v. Commissioner of Internal Revenue | Eighth Circuit | 2019-03-01 | Denied | Response Waived | 8th-circuit burden-of-proof civil-procedure clear-and-convincing-evidence penalty-assessment tax-court tax-court-review tax-evasion tax-fraud tax-liability tax-penalties | Whether the IRS has proved by clear and convincing evidence that Henry J. Langer and Patricia K. Langer are liable for fraud penalties for tax years 2… |