tax-evasion
13 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 24-1090 | Ryan C. Patterson v. United States | Ninth Circuit | 2025-04-21 | Denied | Response Waived | bank-deposits burden-of-proof criminal-procedure evidence-disclosure rule-16 tax-evasion | Whether the government can establish tax evasion through bank deposits method testimony without preserving underlying analysis for defendant's review |
| 22-948 | Gennady Y. Paremsky v. Ingham County Medical Care Facility, et al. | Michigan | 2023-03-29 | Denied | Response Waived | administrative-agency administrative-law contract-clause due-process earned-compensation equal-protection paid-time-off tax-evasion wage-and-hour | Did the Michigan State Administrative Agency Wage and Hour Division violate the US Constitution Contract Clause when it used the Michigan P.W.F.B.A st… |
| 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 |
| 22-5220 | Palani Karupaiyan v. Jatinder Singh, et al. | Third Circuit | 2022-07-29 | Rehearing | Relisted (2)IFP | civil-procedure civil-rights discrimination due-process federal-statutes intellectual-property procedural-error standing tax-evasion | USCA failed to vacate the Sua sponte order of dismissing the complaint is error |
| 21-921 | Mark A. Witaschek v. District of Columbia | District of Columbia | 2021-12-22 | Denied | administrative-summons carpenter-v-united-states digital-privacy fourth-amendment good-faith-exception government-surveillance probable-cause tax-evasion third-party-doctrine | Whether the Fourth Amendment's third-party doctrine should be overruled, limited, or held inapplicable | |
| 21-6622 | Rufus Lawson, Jr. v. Officer West, et al. | Fourth Circuit | 2021-12-15 | Denied | IFP | 8th-amendment criminal-procedure due-process excessive-fines statutory-interpretation tax-evasion | Whether the statute prohibiting willful failure to pay income taxes violates the Eighth Amendment's prohibition on excessive fines |
| 20-1697 | Alice Kimble v. United States | Federal Circuit | 2021-06-09 | Denied | Response Waived | 8th-amendment eighth-amendment excessive-fine fbar foreign-bank-account-report statutory-interpretation tax-evasion tax-penalty willful-violation willfulness | Did the Court err in holding that Alice acted willfully, despite the lack of proof either that she had knowledge of the requirement to file an FBAR or… |
| 18-9433 | Timothy J. Stubbs v. United States | Tenth Circuit | 2019-05-29 | Denied | Response WaivedIFP | burden-of-proof criminal-activity financial-records financial-transparency fraud fraud-or-deceit kawashima-v-holder sentencing-enhancement sophisticated-means tax-assessment tax-evasion | Does the Government meet its burden of proof in a tax evasion case (as opposed to failure to file) where the financial records of the accused are trut… |
| 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… |
| 18-7154 | John Visconti v. United States | Ninth Circuit | 2018-12-20 | Denied | Response WaivedIFP | boulware-precedent boulware-v-united-states corporate-fraud corporate-governance corporate-stock criminal-law criminal-procedure distribution-interpretation legal-classification return-of-capital securities-law shareholder-rights statutory-interpretation stock-distribution tax-evasion unlawful-diversion | Whether an unlawful diversion may be deemed a 'distribution . . . with respect to [a corporation's] stock,' the question expressly left open in Boulwa… |
| 18-611 | John J. Tatar v. United States | Sixth Circuit | 2018-11-09 | Denied | Response WaivedRelisted (2) | administrative-claim burden-of-proof civil-procedure due-process equal-protection frivolous-claims rule-of-law tax-evasion tax-refund | Did Petitioner-Tatar carry his burden of proof for his tax refund claims? |
| 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… |
| 18-5353 | 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… |