| 24-659 |
Brian D. Swanson v. Commissioner of Internal Revenue |
Eleventh Circuit |
2024-12-18 |
Denied |
Response WaivedRelisted (2) |
administrative-law constitutional-interpretation income-tax tax-deficiency territory-clause uniformity-clause |
Did Puerto Rico become an incorporated Territory subject to the Uniformity Clause for federal income tax collection, and did the Commissioner of Inter… |
| 23-1037 |
Commissioner of Internal Revenue v. Isobel Berry Culp, et vir |
Third Circuit |
2024-03-19 |
Denied |
|
26-usc-6213 internal-revenue-service judicial-review petition-timeliness statutory-interpretation tax-assessment tax-court-jurisdiction tax-deficiency tax-procedure untimely-petition |
Whether 26 U.S.C. 6213(a) grants the Tax Court jurisdiction to review an untimely petition for redetermination of a tax deficiency? |
| 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 … |
| 22-729 |
Thomas D. Selgas v. United States |
Fifth Circuit |
2023-02-06 |
Denied |
Response Waived |
26-usc-7201 criminal-tax criminal-tax-law irc-section-371 irc-section-7201 tax-conspiracy tax-deficiency tax-due-and-owing tax-evasion |
Whether a person charged with only evasion of the payment of taxes under 26 U.S.C. §7201 can be convicted, when there is no tax due and owing |
| 22-114 |
Mark Anthony Blommer v. Commissioner of Internal Revenue |
Ninth Circuit |
2022-08-08 |
Denied |
Response Waived |
administrative-law due-process irs irs-procedure non-statutory-notices statutory-compliance substitute-return substitutes-for-return tax-deficiency taxpayer-rights |
Whether a notice of deficiency must comply with applicable statutes to be valid |
| 21-7875 |
Freya D. Pearson v. United States |
Eighth Circuit |
2022-05-16 |
Denied |
Response WaivedRelisted (2)IFP |
appellate-procedure constitutional-right direct-appeal due-process effective-counsel ineffective-assistance notice-of-deficiency notice-of-withdrawal notice-requirement prosecutorial-misconduct tax-deficiency |
Right To Counsel |
| 19-10 |
James W. Smith v. United States |
Tenth Circuit |
2019-07-01 |
Denied |
Response Waived |
assessment collection due-process internal-revenue-code mandatory-provisions notice payment sovereign-capacity statute-of-limitations tax-court-jurisdiction tax-deficiency transferee-liability |
The Meaning of 'Shall' in the Internal Revenue Code |
| 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… |