putative-taxpayer

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Case Title Lower Court Docketed Status Flags Tags Question Presented
22-1076 Online Merchants Guild v. Nicolas Maduros, Director, California Department of Tax and Free Administration Ninth Circuit 2023-05-05 Denied Response Waived cic-services-llc-v-internal-revenue-service comity-doctrine direct-marketing-association-v-brohl federal-jurisdiction information-demands online-merchants putative-taxpayer state-tax-demands tax-injunction-act third-party Whether the Tax Injunction Act applies differently based on whether the plaintiff is a putative taxpayer or a third-party