tax-code
8 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 24-1317 | Brian D. Swanson v. Commissioner of Internal Revenue | Eleventh Circuit | 2025-06-26 | Denied | Response Waived | employer-liability income-tax internal-revenue-service perjury tax-code tax-determination | Does the Tax Code authorize the employer to determine the employee's income tax liability without consent and may the Commissioner of Internal Revenue… |
| 23-125 | Seaview Trading, LLC, AGK Investments, LLC, Tax Matters Partner v. Commissioner of Internal Revenue | Ninth Circuit | 2023-08-09 | Denied | Amici (2)Response RequestedResponse WaivedRelisted (2) | administrative-law civil-procedure delinquent-returns filing-requirements legal-definition statutory-interpretation tax-code treasury-regulations | Whether the word 'file' in 26 U.S.C. § 6229 (2000) and as used throughout the Tax Code carries its ordinary meaning for delinquent tax returns when no… |
| 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… |
| 22-1057 | Standing Akimbo, Inc., et al. v. United States | Tenth Circuit | 2023-05-01 | Denied | Response Waived | commerce-clause controlled-substances-act federalism marijuana-regulation necessary-and-proper-clause summary-judgment tax-code | Whether Gonzales v. Raich should be overruled |
| 22-640 | David Wellington v. Fernando Daza, et al. | Tenth Circuit | 2023-01-10 | Denied | Response Waived | 1st-amendment 4th-amendment civil-rights content-seizure first-amendment fourth-amendment overbreadth qualified-immunity search-warrant tax-code | Is a search warrant that authorizes a search for violations of the entire federal tax code (26 U.S.C. §7201), plus any other numerous codes and laws f… |
| 19-366 | Walter C. Lange v. Commissioner of Internal Revenue | Fifth Circuit | 2019-09-19 | Denied | Response Waived | due-process eighth-amendment excise fifth-amendment first-amendment income-tax indirect-tax tax-code title-26 vagueness | Whether the income tax under Title 26 of the U.S. Code is an indirect tax and therefore exclusively an excise, duty or impost arising from the exercis… |
| 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… |
| 18-6922 | Raghvendra Singh v. Wells Fargo Bank, N.A. | Ninth Circuit | 2018-12-07 | Dismissed | Response WaivedIFP | anti-deficiency-statutes civil-procedure constitutional-rights foreclosure form-1099 irs non-recourse-debt tax-code tax-hardship wells-fargo-bank | Is the Form 1099 illegal for non-recourse debt? |