| 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 … |
| 25-739 |
Herbert Hirsch, et al. v. United States Tax Court |
Eleventh Circuit |
2025-12-22 |
Pending |
Amici (3)Response RequestedResponse Waived |
administrative-proceedings constitutional-rights jury-trial mandamus seventh-amendment tax-fraud |
1. Whether the court of appeals must issue a writ of mandamus when a petitioner is erroneously denied a jury trial, without considering whether the ri… |
| 25-323 |
Michael F. Kissell v. Pennsylvania Office of the Budget Legal Office, et al. |
Third Circuit |
2025-09-18 |
Denied |
Response Waived |
constitutional-rights professional-misconduct retaliation subject-matter-jurisdiction tax-fraud title-vii |
1. Whether subject matter jurisdiction matter was
properly invoked involving a continuing violation
of Title VII, 1983 etc. in the underlying claims… |
| 23-5335 |
Young Bok Song v. Tony Parker, et al. |
Sixth Circuit |
2023-08-10 |
Dismissed |
IFP |
civil-procedure civil-rights claim-interpretation constitutional-rights court-of-appeals district-court due-process section-1983 standing tax-fraud |
Whether the TN U.S. District Court and U.S. Court of Appeals are incorrect in reading Scholl v. Mnuchi |
| 21-6090 |
Olry Maurival v. United States |
Eleventh Circuit |
2021-10-26 |
Denied |
Response WaivedIFP |
conspiracy crawford-confrontation criminal-procedure evidence-sufficiency false-tax-return false-tax-returns hearsay-evidence sufficiency-of-evidence tax-fraud |
Whether the verdict of guilt was supported by sufficient evidence |
| 20-1103 |
Michael F. Kissell v. Pennsylvania Department of Corrections |
Third Circuit |
2021-02-11 |
Denied |
Response Waived |
civil-rights hostile-environment hostile-work-environment jury-award procedural-due-process reinstatement retaliation subject-matter-jurisdiction tax-fraud title-vii |
Question not identified |
| 20-812 |
Lisa M. Folajtar v. Merrick B. Garland, Attorney General, et al. |
Third Circuit |
2020-12-15 |
Denied |
Amici (5) |
2nd-amendment as-applied-challenge constitutional-rights felons felony-prohibition firearm-possession nonviolent-crimes second-amendment self-defense tax-fraud |
Whether 18 U.S.C. § 922(g)(1) violates the Second Amendment |
| 19-6840 |
Manuel Antonio Severino v. United States |
Eleventh Circuit |
2019-12-04 |
Denied |
Response WaivedIFP |
circuit-split criminal-law criminal-prosecution legal-duty mens-rea statutory-interpretation tax-fraud willfulness |
Whether, in a prosecution for aiding and assisting in the preparation or filing of false tax returns under 26 U.S.C. § 7206(2), the government is requ… |
| 19-5757 |
Fulvio Flete-Garcia v. United States |
First Circuit |
2019-08-29 |
Denied |
Response WaivedIFP |
aggravated-identity-theft conspiracy conversion-of-government-property evidentiary-hearing government-as-victim government-property identity-theft loss-calculation sentencing-enhancement sentencing-guidelines sentencing-guidelines-enhancement tax-fraud tax-fraud-conspiracy victim-enhancement |
Whether the court may apply a two-level enhancement for crimes involving ten or more victims when the victim is the Government |
| 19-139 |
Delmar Hardy v. United States |
Ninth Circuit |
2019-07-30 |
Denied |
|
cheek-v-united-states criminal-tax good-faith good-faith-reliance jury-instruction jury-instructions professional-reliance reliance-on-accountant specific-intent tax-fraud tax-law tax-professional willfulness |
Whether a subjective standard must be applied in determining whether there was evidence of full disclosure to support a reliance on a tax professional… |
| 18-8581 |
Robert Nicholas Brooks v. United States |
Fifth Circuit |
2019-03-27 |
Denied |
Response WaivedIFP |
bank-fraud commerce-clause constitutional-rights due-process fifth-amendment grand-jury grand-jury-indictment sixth-amendment subject-matter-jurisdiction tax-fraud venue wire-fraud |
Whether the District and Appellate Courts violated Petitioner's Constitutional rights |
| 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… |
| 18-1066 |
Tracy Chang and Howard Hsu v. United States |
Ninth Circuit |
2019-02-14 |
Denied |
Response Waived |
criminal-defense criminal-procedure fourth-amendment good-faith good-faith-defense good-faith-reliance jury-instructions search-warrant standing tax-fraud |
Whether a court must instruct the jury on a criminal defendant's good-faith reliance on professional tax advice as a defense, the scope of discretion … |
| 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… |