pre-deprivation-proceeding

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
24-416 Commissioner of Internal Revenue v. Jennifer Zuch Third Circuit 2024-10-15 Judgment Issued Amici (4) administrative-review internal-revenue-service jurisdictional-challenge pre-deprivation-proceeding tax-court tax-levy Whether a pre-levy proceeding under 26 U.S.C. 6330 becomes moot when there is no longer a live dispute over the proposed levy