sua-sponte-sanction

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Case Title Lower Court Docketed Status Flags Tags Question Presented
19-261 Steven T. Waltner, et ux. v. Commissioner of Internal Revenue Ninth Circuit 2019-08-28 Denied Response WaivedRelisted (2) appellate-jurisdiction collateral-estoppel due-process informal-notice statute-of-limitations sua-sponte-sanction tax-appeal tax-assessment tax-assessment-statute-of-limitations tax-code tax-court tax-return valid-return Whether the court below erred in holding that Petitioners' timely-filed tax return did not start the running of the 3-year statute of limitations on a…