tax

59 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
23-7611 Steve Van Horne, et al. v. Central Appraisal District of Taylor County Texas 2024-05-31 Denied Response WaivedIFP civil-rights due-process government government-authority religious-freedom sovereign-immunity standing tax taxation Does the Central Appraisal District of Taylor County have standing to sue Petitioners?
23-7480 Sanjay Kumar v. United States Fourth Circuit 2024-05-14 Denied Response WaivedIFP cheek-v-united-states criminal-defense criminal-procedure due-process good-faith-belief jury-instructions subjective-intent tax tax-crime willfulness whether-jury-instructions-on-willfulness-element-disregarded-defendant's-subjective-intent
23-957 David Michael Bishop, et al. v. United States, et al. Tenth Circuit 2024-03-04 Denied Response Waived administrative-investigation civil-rights due-process first-amendment free-speech irs irs-summons judicial-review powell-factors standing tax tax-procedure Whether the IRS summons process is subject to quashing and constraint by the First Amendment's protections against chilling or retaliatory government …
23-824 United States v. David L. Miller Tenth Circuit 2024-01-31 Judgment Issued Amici (6)Relisted (2) appropriations-clause bankruptcy bankruptcy-trustee fraudulent-transfer section-544 sovereign-immunity supremacy-clause tax Whether a bankruptcy trustee may avoid a debtor's tax payment to the United States under Section 544(b) when no actual creditor could have obtained re…
23-653 Ritchie N. Stevens, et al. v. Commissioner of Internal Revenue Ninth Circuit 2023-12-15 Denied Response Waived civil-procedure irs net-operating-loss partnership partnership-audit tax tax-court tax-law tefra tefra-regime unsigned-returns Whether a net operating loss carryover to a future year that is an 'affected item' under the TEFRA Partnership audit regime can be included within the…
23-493 Gail Goldberg, et vir v. Commissioner of Internal Revenue Seventh Circuit 2023-11-09 Denied Response Waived administrative-procedure burden-of-proof civil-rights due-process iRS-proceedings mailing-requirements notice-requirements statutory-notice statutory-requirements tax Has the ruling of the Seventh Circuit rendered mandatory statutory notice requirements not relevant, with a consequence being that the protections pro…
22-7817 Garland E. Williams v. United States Federal Circuit 2023-06-20 Denied Response WaivedIFP civil-procedure civil-rights due-process internal-revenue-service jurisdictional-challenge standing statutory-interpretation takings takings-clause tax tax-refund Whether claimed pursuant 28 U.S.C. § 1491 (a) (1) United States Constitutional Article II, Section 2, Amendment J, due-process, takings, 26-usc-6402
22-6971 Joseph Dingler v. Terry Garrett, Sheriff, Rockwall County, Texas, et al. Fifth Circuit 2023-03-08 Denied IFP civil-procedure civil-rights constitutional-challenge criminal-procedure due-process federal-evidence preservation-rights standing statutory-interpretation takings tax Whether Congress's taxing power under the Sixteenth Amendment authorizes the Affordable Care Act's individual mandate as a valid exercise of that powe…
22-598 Arthur Bedrosian v. United States, et al. Third Circuit 2022-12-29 Denied Amici (1)Response RequestedResponse WaivedRelisted (2) civil-penalty civil-procedure due-process foreign-account foreign-account-reporting irs objective-standard statutory-interpretation subjective-standard tax willful-violation willfulness Whether willfulness under 31 U.S.C. § 5321(a)(5)(C) should be determined according to a subjective, rather than objective, standard that focuses on an…
22-5793 Thomas A. Forrest, et ux. v. United States Federal Circuit 2022-10-07 Denied Response WaivedRelisted (2)IFP civil-procedure due-process equitable-tolling internal-revenue-code judicial-precedent military-benefits military-retirees statutory-interpretation tax tax-recovery Whether the Supreme Court erred in their interpretation of the Internal Revenue Code
21-1528 Patrick Combs, aka Patrick Davy Combs v. Commissioner of Internal Revenue Ninth Circuit 2022-06-06 Denied Response Waived anticipatory-assignment-of-income church civil-rights constitutional-rights constructive-dividends due-process ninth-circuit tax tax-court Whether the Ninth Circuit Court committed a constitutional violation by affirming the Tax Court's Order and Decision based on a nullified presumption …
21-7422 Edward Shane West-El v. Internal Revenue Service, et al. Eleventh Circuit 2022-03-21 Dismissed Response WaivedIFP administrative-law appellate-procedure civil-rights constitutional-rights court-access delegated-authority due-process government-authority in-forma-pauperis judicial-review standing tax Where does Charles P. Rettig and his employee's that are on his staff get the Delegated Authority to question the Plaintiff Edward Shane WestEl regard…
21-7159 Garland E. Williams v. United States Federal Circuit 2022-02-18 Denied Response WaivedIFP civil-procedure civil-rights due-process judicial-review jurisdictional-threshold merit-injury money-mandating standing statutory-interpretation tax tax-refund Whether merit injury claims suffice in the undecided open proceedings
21-1067 Ra Nu Ra Khuti Amen Bey v. United States Federal Circuit 2022-02-01 Denied Response Waived civil-rights constitutional-rights due-process federal-jurisdiction federal-questions original-issue-discount secured-party-creditor standing takings tax tax-liability Whether plaintiffs' erroneously given 'inferior status' and denied the right to redress the UNITED STATES on obligations such as certificates of indeb…
21-912 Jeffrey T. Maehr v. Department of State Tenth Circuit 2021-12-21 Denied Response Waived administrative-action civil-rights constitutional-rights debt-collection due-process government-sanction passport passport-revocation tax tax-debt travel Whether the federal government may collect tax debts by revoking citizens' constitutional right to travel internationally
21-6483 Robert A. McNeil v. Department of State, et al. District of Columbia 2021-12-02 Denied Response WaivedIFP administrative-procedure appellate-jurisdiction civil-procedure due-process irs judicial-review passport-revocation standing tax tax-law Do courts of appeal nationwide exhibit a pattern and practice of refusing to adjudicate EVERY issue presented by the Class of disrespected, unrepresen…
21-775 Thomas Edward Rubin v. United States Ninth Circuit 2021-11-24 Denied Response WaivedRelisted (2) cancellation-of-debt congressional-authority debt-cancellation due-process income-recognition ninth-circuit summary-judgment tax tax-law Did the Ninth Circuit err in disallowing a taxpayer from recognizing cancellation-of-debt income
21-624 Brian D. Swanson v. Commissioner of Internal Revenue Eleventh Circuit 2021-10-28 Denied Response Waived 11th-circuit circuit-court commissioner direct-tax frivolous income-tax internal-revenue supreme-court supreme-court-precedent tax taxable-income May the Commissioner of Internal Revenue collect a uniform direct tax on Petitioner's taxable income?
21-405 Emerald Home Care, Inc. v. Department of Unemployment Assistance Massachusetts 2021-09-15 Denied Response Waived constitutional-rights due-process first-amendment free-speech preemption speech-restriction supremacy-clause tax tax-law Whether assessing a tax but withholding notice of information fundamental and necessary for understanding the tax unless the taxpayer first executes a…
21-261 Carrie Rae Eldridge v. Commissioner of Internal Revenue Ninth Circuit 2021-08-23 Denied Response WaivedRelisted (2) 14th-amendment civil-rights class-legislation direct-tax due-process equal-protection graduated-taxation jurisdiction standing subject-matter-jurisdiction tax Does subject-matter jurisdiction exist to enforce the income tax as a direct tax without limitation
21-5330 Laura Marie Scott v. Nandan Patel, et al. Sixth Circuit 2021-08-10 Denied Response WaivedRelisted (2)IFP bankruptcy bankruptcy-exemption civil-procedure civil-rights due-process federal-preemption michigan-v-long monroe-v-pape standing subject-matter-jurisdiction tax trustee-liquidation Does enjoining both courts in contradictory reliance on faux removal of a 100% exempt parcel (11 U.S.C.) revested in Petitioner before removal from th…
20-7924 Edward Shane West-El v. Armando Vasquez Eleventh Circuit 2021-05-04 Denied IFP civil-rights due-process human-rights international-law tax treaty Whether the Universal Declaration of Human Rights and the Treaty of Peace and Friendship Between the United States and Morocco establish enforceable r…
20-7919 Edward Shane West-El v. C. K. ONeal Eleventh Circuit 2021-05-04 Denied Response WaivedIFP administrative-law administrative-procedure civil-rights constitutional-rights delegated-authority due-process indigenous-status judicial-hearing jurisdiction standing tax tax-compliance Where does the IRS agent have delegated authority to request tax forms from a Moorish American?
20-961 John Henry Ryskamp v. Commissioner of Internal Revenue Ninth Circuit 2021-01-15 Denied Response Waived article-i-section-8 constitutional-scrutiny due-process first-amendment free-speech general-welfare janus-precedent janus-v-afscme speech-component tax tax-system Does the U.S. tax system violate the First Amendment and the General Welfare Clause?
20-880 Michael H. Holland, as Trustee for the United Mine Workers of America Combined Benefit Fund and United Mine Workers of America 1992 Benefit Plan, et al. v. Westmoreland Coal Company, et al. Fifth Circuit 2021-01-04 Denied Response RequestedRelisted (2) anti-injunction-act bankruptcy-code circuit-split coal-act south-carolina-v-regan statutory-interpretation tax tax-assessment Is the South Carolina v. Regan exception to the Anti-Injunction Act available to debtors who want to avoid paying a tax for reasons unrelated to the t…
20-114 Michael Edward Bufkin v. Scottrade, Inc., et al. Eleventh Circuit 2020-08-04 Denied administrative-law arbitration-dispute civil-procedure compelled-arbitration due-process finra foia-request judicial-procedure standing statutory-interpretation tax tax-controversy Was it error to compel FINRA arbitration of this tax dispute?
19-1449 Ronald E. Davis v. Commissioner of Internal Revenue Tenth Circuit 2020-07-01 Denied Response Waived 14th-amendment administrative-law civil-procedure civil-rights due-process equal-protection jurisdiction racial-discrimination school-desegregation standing tax Whether the United States Tax Court erred in dismissing petitioner's case for lack of jurisdiction
19-8143 Oliver Vaughn Douce Al Dey v. Brevard County Tax Collector, et al. Florida 2020-03-30 Denied Response WaivedIFP ad-valorem-tax civil-rights constitutional-challenge discovery discovery-rights due-process procedural-requirements property-rights quiet-title standing tax tax-authority Whether appellees have authority without a statute law by Congress to impose tax for private household goods and personal effects that are non-commerc…
19-1019 Texas, et al. v. California, et al. Fifth Circuit 2020-02-14 Judgment Issued affordable-care-act affordable-care-act-aca congress congressional-intent constitutional-interpretation due-process health-insurance individual-mandate severability standing tax Whether the unconstitutional individual mandate to purchase minimum essential coverage is severable from the remainder of the ACA
19-1009 Altera Corporation & Subsidiaries v. Commissioner of Internal Revenue Ninth Circuit 2020-02-13 Denied Amici (5) administrative-procedure-act arm's-length-standard chevron-deference cost-sharing rulemaking stock-based-compensation tax tax-regulation tax-treaties treasury-department Whether the Treasury Department's regulation is arbitrary and capricious and thus invalid under the Administrative Procedure Act
19-954 Brian E. Harriss v. Commissioner of Internal Revenue Ninth Circuit 2020-01-30 Denied Response Waived amendment-xvi civil-rights constitutional constitutional-interpretation direct-taxation due-process income-tax ninth-circuit standing statutory tax tax-law Whether the Ninth Circuit erred in recharacterizing the petitioner's right to refute the presumptive evidence of the Commissioner's correctness
19-929 Louis S. Shuman, et ux. v. Commissioner of Internal Revenue Fourth Circuit 2020-01-24 Denied Response WaivedRelisted (2) 5th-amendment administrative-procedure civil-procedure due-process internal-revenue-code irs judicial-review standing tax tax-law Whether the IRS and lower Courts application of IRC 6214(b) and IRC 6402 violate the Due Process Clause of the 5th Amendment
19-806 Michael S. Barth v. Township of Bernards, New Jersey, et al. New Jersey 2019-12-26 Denied Response Waived certiorari-review civil-procedure constitutional-procedure due-process federal-jurisdiction legal-precedent procedural-due-process standing supreme-court-review takings tax truck-council Whether to revisit or distinguish National Private Truck Council, Inc. v. Oklahoma Tax Commission, 515 U.S. 582 (1995) and General Motors Corp. v. Cit…
19-6481 Harold B. Rotte v. United States Eleventh Circuit 2019-11-04 Rehearing Response WaivedRelisted (2)IFP administrative-law civil-rights due-process equal-protection government-misconduct illegal-immigration irs judicial-review reputation standing tax tax-dispute Whether the laws protect Plaintiffs reputation, due process, and are real, or a front, discretionary as if friend or foe
19-576 Interior Glass Systems, Inc. v. United States Ninth Circuit 2019-11-01 Denied Response Waived administrative-hearing due-process hearing irs iRS-collection penalties seizure statutory-interpretation tax tax-penalties vagueness vagueness-doctrine Is the collection of tax penalties an exception to the requirements of due process, or does a citizen have a right to a hearing before the IRS seizes …
19-6338 Gerald Nelson v. Commissioner of Internal Revenue Second Circuit 2019-10-22 Denied Response WaivedRelisted (2)IFP arbitration arbitration-award back-pay back-pay-settlement civil-rights due-process gross-income gross-income-taxation section-1983 tax tax-law tax-liability unemployment unemployment-benefits Whether gross income includes back pay settlements that deduct taxpayer's Unemployment Benefits in an Arbitration Award, and who is the taxpayer - the…
19-402 Howard L. Baldwin, et ux. v. United States Ninth Circuit 2019-09-25 Denied Amici (6)Relisted (4) administrative-law agency-deference brand-x-doctrine common-law common-law-mailbox-rule stare-decisis statutory-interpretation tax tax-refund Should Brand X be overruled?
19-334 Norman Douglas Diamond v. United States, et al. Ninth Circuit 2019-09-12 Denied Response Waived administrative-law administrative-procedure civil-rights document-retention due-process government-accountability government-liability jurisdictional-challenge non-resident-rights standing takings tax tax-refund unauthorized-collection Whether US non-resident citizens have any right to recovery of illegally retained tax overpayments, and to compensation for unauthorized collection ac…
19-214 Michael R. Presley, et al. v. United States Eleventh Circuit 2019-08-19 Denied Response Waived circuit-split civil-procedure civil-rights due-process financial-privacy internal-revenue-code notice-requirements preemption right-to-financial-privacy standing summons-enforcement tax tax-investigation third-party-summons Whether the federal Right to Financial Privacy Act was fully preempted by the Internal Revenue Code, resulting in the production of financial informat…
19-200 Billy F. Hawk, Jr., et al. v. Commissioner of Internal Revenue Sixth Circuit 2019-08-16 Denied Response Waived 6901 circuit-split commissioner-v-stern creditor-rights federal-tax-doctrine statutory-interpretation strict-liability tax tax-cases transaction-collapsing transferee-knowledge uniform-fraudulent-transfer-act Whether the Sixth Circuit's decision conflicts with the decisions of the First, Second, Fourth, and Ninth Circuits regarding whether an alleged transf…
19-95 Linda Bolton, et vir v. United States Fifth Circuit 2019-07-18 Denied Response Waived civil-rights constitutional-rights criminal-procedure due-process fifth-amendment government-misconduct grand-jury judicial-precedent perjured-testimony tax tax-prosecution Whether tax prosecutions can be authorized by the IRS Commissioner instead of the Department of Justice
18-1583 Lewis F. Carter v. United States Fourth Circuit 2019-06-26 Denied Response WaivedRelisted (2) 7th-amendment article-i-powers civil-procedure constitutional-taxing-power direct-tax due-process judicial-estoppel standing subject-matter-jurisdiction tax tax-enforcement tax-power Can the district court violate the doctrine of judicial-estoppel
18-9192 Michael Balice v. United States Third Circuit 2019-05-09 Denied Response WaivedIFP 16th-amendment civil-procedure civil-procedure-summary-judgment constitutional-limitations due-process federal-jurisdiction jurisdiction standing statute-of-limitations subject-matter-jurisdiction summary-judgment tax tax-lien trial-by-jury Whether the grant of summary judgment was erroneous and improper due to factual disputes between the litigants
18-1405 Robert N. Taylor, III v. United States Third Circuit 2019-05-08 Denied Response Waived civil-rights constitutional-rights due-process first-amendment good-faith income-tax standing tax tax-liability waiver waiver-of-rights Whether a citizen can be compelled to waive constitutional rights or pay a tax he does not owe in good faith
18-8249 Rickey Morgan v. Dale W. Steager, West Virginia State Tax Commissioner West Virginia 2019-03-04 Denied IFP 14th-amendment administrative-law civil-rights code-interpretation due-process judicial-review legal-obligation mandamus prosecutorial-duty refund state-law state-tax-commissioner tax Does the West Virginia State Tax Commissioner Dale Steager have a legal obligation pursuant to the West Virginia Code § 11-1-5, to provide the petitio…
18-1122 Alpenglow Botanicals, LLC, et al. v. United States Tenth Circuit 2019-02-27 Denied Response RequestedResponse WaivedRelisted (2) 26-usc-280e administrative-determination administrative-determinations administrative-law civil-rights criminal-culpability criminal-law criminal-penalties drug-crimes drug-trafficking due-process irs irs-investigation section-280e standing tax tax-deductions tax-law Taxpayer's challenge to IRS authority to investigate federal drug law crimes and administratively determine criminal culpability under 26 U.S.C. §280E…
18-1100 Wayne D. Ramsay v. Commissioner of Internal Revenue Fifth Circuit 2019-02-22 Denied Response Waived administrative-law administrative-procedure deficiency deficiency-interest interest internal-revenue-service jurisdiction statutory-interpretation tax tax-court tax-law Does the U.S. Tax Court have jurisdiction to determine deficiency interest assessed by the Internal Revenue Service?
18-7887 Rodney Lyle Roberts v. United States Fifth Circuit 2019-02-11 Denied Response WaivedIFP 16th-amendment apportionment brushaber-case constitutional-basis constitutional-interpretation direct-income-tax direct-tax fifth-circuit-precedent income-tax parker-v-commissioner precedent sixteenth-amendment tax tax-law Whether the Fifth Circuit precedent in Parker v. Commissioner becomes unassailable in holding that the Sixteenth Amendment provided the needed constit…
18-1003 Norma L. Slone, et al. v. Commissioner of Internal Revenue Ninth Circuit 2019-02-01 Denied Response Waived appellate-review clearly-erroneous fact-finding factual-findings judicial-procedure standard-of-review tax tax-court tax-court-deference Whether a court of appeals may reverse a fact-dependent ruling of the tax court without articulating any standard of review, finding that any of the t…
18-936 Jeremy Kettler v. United States Tenth Circuit 2019-01-18 Denied Amici (2) 2nd-amendment congressional-taxing-power constitutional-challenge constitutional-law cox-v-new-hampshire due-process murdock-v-pennsylvania national-firearms-act second-amendment sound-suppressor standing statutory-interpretation tax taxation united-states-v-sonzinsky Whether the National Firearms Act of 1934 continues to be a constitutional exercise of Congress's taxing power
18-895 The Miccosukee Tribe of Indians of Florida v. United States Eleventh Circuit 2019-01-10 Denied Response RequestedResponse WaivedRelisted (2) general-welfare-benefits gross-income income-tax-exclusion indian-gaming indian-gaming-regulatory-act indian-general-welfare-benefits statutory-interpretation tax tax-interpretation tribal-general-welfare-exclusion-act tribal-welfare Whether Indian general welfare benefits derived from gaming revenue are excluded from gross income under the Tribal General Welfare Exclusion Act
18-789 Cecilia M. Hylton v. Commissioner of Internal Revenue Fourth Circuit 2018-12-20 Denied Response Waived 26-usc-183 appellate-procedure civil-procedure due-process hobby horse-activity-taxation horse-related-activities per-curiam-decision section-183-hobby-loss tax tax-law taxation unpublished-opinion Is petitioner denied due process of law when the court of appeals failed to timely advise her whether oral argument (which each party requested) would…
18-554 Charles J. Weiss v. Commissioner of Internal Revenue District of Columbia 2018-10-29 Denied Response Waived administrative-law due-process irs levy-action notice statutory-interpretation tax tax-notice taxpayer-rights Whether the IRS notice means what it says - that the 30 days runs from 'the date of this letter,' or whether it means the 30 days runs from the date o…
18-6128 Norman Douglas Diamond v. Commissioner of Internal Revenue District of Columbia 2018-09-28 Denied Response WaivedRelisted (2)IFP due-process fraud irs irs-corruption jurisdiction jurisdictional-notice overpayment-refund statutory-guarantee statutory-notice tax tax-court tax-court-jurisdiction tax-deficiency tax-evasion tax-fraud When statutes guarantee deficiency proceedings and mandate issuance of notices, do statutes confer jurisdiction and due process even without complianc…
18-5607 Friday Ogunyemi James v. United States Third Circuit 2018-08-16 Denied Response WaivedIFP criminal-procedure discretion due-process evidence fair-instruction jury-instructions restitution sentencing sentencing-discretion tax tax-offense theory-of-defense trial-exhibit willfulness Whether the Petitioner was entitled to a fair instruction to support the verdict in his favor on the theory of defense that has the basis in the evide…
18-5541 Darren Kyle Stepp-Zafft v. United States Eighth Circuit 2018-08-14 Denied Response WaivedIFP 2nd-amendment commerce-clause congressional-power criminal-penalty due-process firearms-regulation national-firearms-act nfa-firearms right-to-bear-arms second-amendment tax taxation united-states-constitution Is 26 U.S.C. § 5861(d) a valid exercise of Congress's power to tax?
18-5353 Juanita L. Berry v. United States Third Circuit 2018-07-25 Denied Response WaivedIFP civil-procedure court-of-appeals district-court due-process income-classification income-tax irs-regulations loans loss-calculation promissory-notes property-rights tax tax-evasion tax-law wire-fraud Whether the Court of Appeals erred in affirming the District Court's legal holding that promissory notes between Berry and a vendor were income and no…
18-51 Brad Francis, et ux. v. Commissioner of Internal Revenue Eighth Circuit 2018-07-10 Denied Response Waived administrative-law civil-procedure due-process eighth-circuit jurisdictional-review personal-jurisdiction standing subject-matter-jurisdiction tax tax-court Did the Eighth Circuit have jurisdiction to adjudicate Case No. 17-3679?
18-5076 Billy R. Melot v. Commissioner of Internal Revenue Fifth Circuit 2018-07-03 Denied Response WaivedIFP appeals civil-procedure civil-rights constitutional-law due-process jurisdiction standing tax venue Whether the 5th Circuit Decision is an intervening controlling precedent that affects the Justiciability of Appellant's claims