supervisory-approval
3 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… |
| 20-681 | Daniel E. Larkin, et ux. v. Commissioner of Internal Revenue | District of Columbia | 2020-11-17 | Denied | Response Waived | burden-of-production burden-of-proof civil-procedure irs irs-restructuring judicial-review penalties statutory-interpretation supervisory-approval tax-law tax-penalties | Does the Internal Revenue Service Restructuring and Reform Act of 1998 require the Secretary of the Treasury to come forward with evidence of written … |