tax-court

36 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
25A778 Stephanie Murrin v. Commissioner of Internal Revenue Third Circuit 2026-01-05 Application innocent-taxpayer iRS-assessment limitations-period section-6501 tax-court tax-fraud Whether the IRS can assess taxes beyond the usual three-year deadline when the taxpayer's preparer intended to file a false or fraudulent return, but …
25-5402 Martin G. Plotkin v. Commissioner of Internal Revenue Eleventh Circuit 2025-08-19 Denied Response WaivedIFP administrative-hearing due-process judicial-bias levy-action recusal tax-court 1. Do the intentional, deliberate, and purposeful actions and statements of Tax Court Judge Morrison, whether derived from 'judicial' or 'extrajudicia…
25-28 Claude Franklin Sanders v. Commissioner of Internal Revenue Sixth Circuit 2025-07-09 Denied Response Waived administrative-procedure-act agency-filing federal-register income-tax jurisdiction tax-court QUESTION 1: Is the IRS required by 5 U.S.C. §552(a)(l) to publish in the Federal Register the places where federal income tax returns are to be filed?…
24-715 Thomas Shands v. Commissioner of Internal Revenue District of Columbia 2025-01-03 Denied Response Waived internal-revenue-service judicial-review statutory-interpretation subject-matter-jurisdiction tax-court whistleblower-award Whether the IRS can deprive the United States Tax Court of subject matter jurisdiction by claiming it took no action on a whistleblower award and deny…
24A567 Frank Bibeau v. Commissioner of Internal Revenue Eighth Circuit 2024-12-11 Presumed Complete certiorari eighth-circuit extension-of-time judicial-review petition tax-court Whether a taxpayer may challenge a U.S. Tax Court judgment through a petition for certiorari after an Eighth Circuit affirmance
24-416 Commissioner of Internal Revenue v. Jennifer Zuch Third Circuit 2024-10-15 Judgment Issued Amici (4) administrative-review internal-revenue-service jurisdictional-challenge pre-deprivation-proceeding tax-court tax-levy Whether a pre-levy proceeding under 26 U.S.C. 6330 becomes moot when there is no longer a live dispute over the proposed levy
23-1322 James W. Tindall v. Commissioner of Internal Revenue District of Columbia 2024-06-18 Denied Response WaivedRelisted (2) administrative-record agency-record discovery judicial-precedent standard-of-review stare-decisis subject-matter-jurisdiction tax-court tax-court-review whistleblower whistleblower-claim Whether this dispute is even ripe for review by the Supreme Court
23A738 Commissioner of Internal Revenue v. Isobel Berry Culp, et vir Third Circuit 2024-02-08 Presumed Complete assessment judicial-review petition statutory-lien tax-court tax-deficiency Whether a taxpayer's failure to timely petition the Tax Court for redetermination of a tax deficiency precludes subsequent judicial review of the tax …
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…
23-4 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…
22-6797 Dominick Galluzzo v. Internal Revenue Service Third Circuit 2023-02-16 Denied Response WaivedRelisted (2)IFP attorney-misconduct bankruptcy bankruptcy-procedure irs iRS-assessment judicial-misconduct proof-of-claim tax-court tax-dispute venue venue-selection Was the petitioner mis-represented at bankruptcy by their attorney not asking for attachments to PROOF OF CLAIM according to rule 3001 and B10 (exhibi…
22-291 Brian H. McLane v. Commissioner of Internal Revenue Fourth Circuit 2022-09-27 Denied Amici (1)Response Waived appeals-hearing internal-revenue-service notice-of-deficiency overpayment-determination tax-appeals tax-collection tax-court tax-court-jurisdiction tax-liability tax-overpayment Whether the Tax Court has jurisdiction to determine the amount of any overpayment due a taxpayer who never received a notice of deficiency
22-9 Whirlpool Financial Corporation, et al. v. Commissioner of Internal Revenue Sixth Circuit 2022-07-05 Denied Amici (3)Response RequestedResponse WaivedRelisted (2) administrative-law income-taxation internal-revenue-code regulations sixth-circuit sixth-circuit-precedent statutory-interpretation tax-court tax-law treasury-regulations Whether the divided Sixth Circuit properly held that a statute conditioned on regulations delineating its reach may be enforced without regard to thos…
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 …
21-1035 Joshua Harris v. Commissioner of Internal Revenue Second Circuit 2022-01-24 Denied Response Waived brady-doctrine civil-procedure constitutional-rights discovery discovery-violation due-process evidence-suppression fair-trial in-limine tax-court Whether the U.S Tax Court and the Second Circuit conflicts with the United States Constitution, Amendment 6 and the Fourteenth Amendment to a fair and…
21-6737 James P. Donoghue, et ux. v. Commissioner of Internal Revenue First Circuit 2021-12-28 Denied Response WaivedIFP general-intent judicial-oath judicial-regulation judicial-remand judicial-review objective-review perjury specific-intent statutory-interpretation tax-court Whether the lower courts erred in framing the decision under the doctrine of general-intent, using subjective deduction, being inconsistent in objecti…
21-610 Louis S. Shuman, et ux. v. Commissioner of Internal Revenue Fourth Circuit 2021-10-26 Denied Response WaivedRelisted (2) court-rules due-process federal-court-rules federal-statutes fifth-amendment jurisdiction jurisdictional-grounds tax-court Whether an Order of the United States Tax Court is deemed final, and legally enforceable, including enforcement on jurisdictional grounds, when the U.…
21-409 Anthony Italo Provitola, et ux. v. Commissioner of Internal Revenue Eleventh Circuit 2021-09-15 Denied Response Waived appellate-jurisdiction appellate-rules article-iii circuit-court civil-procedure federal-rules judicial-review procedural-rules standing summary-judgment tax-court Whether the United States Circuit Courts of Appeal have the power to override federal statutory appellate rules
20-1726 Roy J. Meidinger v. United States Federal Circuit 2021-06-15 Denied Response WaivedRelisted (2) administrative-procedure contract contractual-relationship federal-claims-court iRS-jurisdiction jurisdiction statutory-interpretation tax-court tax-relief-and-healthcare-act-of-2006 tax-whistleblower whistleblower whistleblower-claims What are the jurisdiction and limitations of the Tax Court and Federal Claims Court over whistleblower contracts and administrative procedures under 2…
20-1472 Boechler, P.C. v. Commissioner of Internal Revenue Eighth Circuit 2021-04-21 Judgment Issued Amici (6) claim-processing-rule equitable-tolling internal-revenue-code jurisdiction jurisdictional-requirement tax-court tax-law time-limit Whether the time limit in Section 6330(d)(1) is a jurisdictional requirement or a claim-processing rule subject to equitable tolling
20-1267 Ronald E. Byers v. Commissioner of Internal Revenue District of Columbia 2021-03-12 Denied Response Waived certiorari certiorari-writ circuit-split decision-finality finality fraud-exception fraud-on-the-court jurisdictional-statute post-decision-motions post-decision-relief tax-court Is U.S.C. § 7481(a)(2)(B) jurisdictional?
19-1343 In Re Edward Starling 2020-06-05 Rehearing Relisted (3) article-i article-i-court civil-procedure due-process income-tax-refund judicial-authority jurisdiction quasi-in-rem question-not-identified tax-court tax-court-jurisdiction title-26 Scope of United States Tax Court jurisdiction under Article I
19-7580 Constantine Gus Cristo v. Commissioner of Internal Revenue Ninth Circuit 2020-02-06 Denied Response WaivedIFP 26-usc-7491 9th-circuit burden-of-proof credible-evidence federal-agent irs-restructuring-and-reform-act-of-1998 ninth-circuit statutory-interest tax-court taxpayer-rights unconstitutional-conduct Whether the Petitioner's production of 'credible' evidence in the form of written admissions of unconstitutional conduct by a federal agent, citing § …
19-536 Bocilla Island Seaport, Inc., fka Highpoint Tower Technology, Inc. v. Commissioner of Internal Revenue Eleventh Circuit 2019-10-24 Denied Response Waived basis-adjustment deficiency-determination due-process partner-level partner-level-penalty partner-level-proceeding partnership-basis penalty penalty-imposition reasonable-cause statutory-interpretation tax-court tax-court-jurisdiction tax-procedure united-states-v-woods Should partner-level basis be adjusted before penalty imposition?
19-488 Steven T. Waltner, et ux. v. Commissioner of Internal Revenue Ninth Circuit 2019-10-15 Denied Relisted (2) administrative-law administrative-regulation certified-mail circuit-split common-law-mailbox-rule due-process-challenge irc-section-7502 mailbox-rule postmark statutory-interpretation tax-court tax-filing Whether the Ninth Circuit incorrectly held that under 26 CFR §301.7502-1(e) the common-law mailbox rule no longer is available to establish timely fil…
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…
19-175 Brad S. Francis, et al. v. Commissioner of Internal Revenue Eighth Circuit 2019-08-07 Denied Response Waived administrative-procedure-act agency-misconduct appellate-procedure due-process jurisdiction notice-of-deficiency personal-jurisdiction reasoned-opinion statutory-notice subject-matter-jurisdiction tax-court tax-court-jurisdiction Does the Eighth Circuit's judgement and PER CURIAM AFFIRMANCE using Local Rule 47B AFFIRMANCE OR ENFORCEMENT WITHOUT OPINION of Case No. 18-2447 satis…
18A1313 Steven T. Waltner, et ux. v. Commissioner of Internal Revenue Ninth Circuit 2019-06-14 Presumed Complete collateral-estoppel deficiency sanctions statute-of-limitations tax-court tax-return Whether the Tax Court and Ninth Circuit improperly applied collateral estoppel to preclude taxpayers from challenging the validity of a tax return whe…
18-1520 Michael A. Tricarichi, Transferee v. Commissioner of Internal Revenue Ninth Circuit 2019-06-06 Denied Response Waived 9th-circuit federal-income-tax fraudulent-transfer internal-revenue-code irc-6901 state-law tax-court third-party-conduct transferee-liability Whether a tax court must apply the fraudulent transfer law of the state where the taxpayer lived, or can apply fraudulent transfer law from any state
18-1270 Henry M. Jagos, et ux. v. Commissioner of Internal Revenue Sixth Circuit 2019-04-03 Denied Response Waived administrative-law administrative-procedure circuit-court-split circuit-split civil-procedure due-process eighth-circuit judicial-review jurisdiction notice-of-deficiency sixth-circuit standing tax-appeals tax-court tax-court-jurisdiction tax-procedure Did the Tax Court lack jurisdiction when it had no facially legitimate notice of deficiency?
18-8507 Randall Jennette v. Commissioner of Internal Revenue Third Circuit 2019-03-21 Denied Response WaivedRelisted (2)IFP 28-usc-1738 admiralty-law admiralty-maritime full-faith-and-credit maritime-contract relief-sought statutory-interpretation subject-matter-jurisdiction tax-court Whether Tax Court had subject matter jurisdiction under its Admiralty/Maritime Jurisdictions to grant Appellee relief sought in the absence of maritim…
18-1133 Henry J. Langer, et ux. v. Commissioner of Internal Revenue Eighth Circuit 2019-03-01 Denied Response Waived 8th-circuit burden-of-proof civil-procedure clear-and-convincing-evidence penalty-assessment tax-court tax-court-review tax-evasion tax-fraud tax-liability tax-penalties Whether the IRS has proved by clear and convincing evidence that Henry J. Langer and Patricia K. Langer are liable for fraud penalties for tax years 2…
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?
18-1003 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…
18-6128 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…
18-51 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?