tax-law
53 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-684 | Malcolm Curtis, et ux. v. Department of the Treasury, et al. | Ninth Circuit | 2025-12-11 | Denied | Response Waived | burden-of-proof due-process equal-protection income-reporting judicial-presumption tax-law | Whether granting the IRS a judicial presumption of correctness violates due process and equal protection in a case where a taxpayer is accused of not … |
| 25-680 | Bernard T. Swift, Jr., et ux. v. Commissioner of Internal Revenue | Fifth Circuit | 2025-12-11 | Pending | Amici (1) | administrative-procedure internal-revenue-code penalty-assessment statutory-construction supervisory-approval tax-law | When must an IRS employee secure written supervisory approval for a penalty assessment to be valid? |
| 25A611 | Paul Kenneth Cromar v. United States | Tenth Circuit | 2025-11-24 | Application | criminal-statute pro-se-petition property-seizure statutory-interpretation tax-law tenth-circuit | Whether 26 U.S.C. § 7212(b) criminalizes interference with property seized under federal tax law in a manner that exceeds the statute's plain textual … | |
| 25-300 | William A. Goddard, et al. v. United States | Ninth Circuit | 2025-09-16 | Denied | Response Waived | administrative-procedure bad-faith evidentiary-hearing irs-summons law-firm-records tax-law | 1. Whether a law firm can be denied the opportunity to challenge an IRS summons for law firm trust account records based solely on an IRS declaratio… |
| 25-5542 | Francis Burns v. United States | Seventh Circuit | 2025-09-04 | Denied | Response WaivedIFP | constitutional-rights criminal-procedure due-process federal-tax-code tax-law taxpayer-bill-of-rights | 1. Was Petitioner, Francis Burns denied his Constitutionally-protected Common Law right under the Taxpayer Bill of Rights where the UNITED STATES OF A… |
| 24-6781 | Saud A. Alessa v. United States | Ninth Circuit | 2025-03-17 | Denied | Response WaivedIFP | civil-tax-code criminal-liability due-process evidence-preclusion tax-law willfulness | Whether the district court can preclude a defendant from presenting evidence about the complexity in the civil tax code to defend against the governme… |
| 24-881 | Georgia Association of Club Executives, Inc. v. Georgia, et al. | Georgia | 2025-02-18 | Denied | Amici (3)Response RequestedResponse WaivedRelisted (2) | content-based-regulation first-amendment intermediate-scrutiny reed-v-gilbert strict-scrutiny tax-law | Whether a tax targeting businesses based on expressive content is subject to strict or intermediate First Amendment scrutiny |
| 24-6386 | Richard Edward Boggs v. United States | Fourth Circuit | 2025-01-24 | Denied | Response WaivedRelisted (2)IFP | constitutional-interpretation due-process federal-income-tax sixteenth-amendment tax-law territorial-jurisdiction | Whether the lower courts improperly disregarded territorial jurisdiction and misinterpreted the constitutional basis for federal income tax collection |
| 23-6828 | Warren J. Levering v. Nebraska | Nebraska | 2024-02-26 | Denied | Response WaivedIFP | chevron-deference child-support economic-impact-payments federal-statutory-construction statutory-interpretation tax-law tax-refund treasury-offset-program | Did the Nebraska Supreme Court violate the U.S. Supreme Court's rules of Federal statutory construction? |
| 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… |
| 23-6145 | Daniel E. Salley v. United States | Seventh Circuit | 2023-12-01 | Denied | Response WaivedIFP | civil-rights criminal-procedure due-process internal-revenue-service mental-competency mental-health-defense property-rights property-seizure statute-of-limitations tax-law treasury-offset-program | Whether a college graduate and successful businessman owner of a small accounting firm, who prevailed in several audits at the Internal Revenue Servic… |
| 23-413 | Michael Lissack v. Commissioner of Internal Revenue | District of Columbia | 2023-10-19 | GVR | Relisted (2) | administrative-action administrative-law agency-discretion chevron-deference discretion internal-revenue-service statutory-interpretation tax-law tax-whistleblower whistleblower-award | Whether the IRS is required to pay a whistleblower award where the whistleblower's information caused the IRS to open an audit but the IRS ultimately … |
| 22-1232 | Bernard D. Holland v. Commissioner of Internal Revenue | Fourth Circuit | 2023-06-23 | Denied | Response WaivedRelisted (2) | civil-procedure constitutional-authority constitutional-law direct-taxation due-process form-4852 internal-revenue-service irs-authority standing tax-law | Is the IRS required to follow the Constitution and tax laws? |
| 22-974 | Charles J. Weiss v. United States | Third Circuit | 2023-04-07 | Denied | Response Waived | appeals certiorari collection-due-process due-process internal-revenue-code levy-actions limitations-period statutory-interpretation tax-law writ-of-certiorari | Whether the IRC section providing for the suspension of levy actions and the running of any period of limitations applies to petitions for a writ of c… |
| 22-808 | Joe Alfred Izen, Jr. v. Commissioner of Internal Revenue | Fifth Circuit | 2023-02-27 | Denied | Response Waived | charitable-deduction deadlines equitable-tolling hardship-exemption I.R.C.-170(f)(12) internal-revenue-code statutory-interpretation substantiation-deadline substantiation-evidence summary-judgment tax-law | Whether equitable tolling may extend substantiation evidence gathering deadlines under I.R.C. § 170(f)(12) |
| 22-6631 | Larry Welenc v. Commissioner of Internal Revenue | District of Columbia | 2023-01-25 | Denied | Response WaivedIFP | administrative-law administrative-procedure due-process internal-revenue-service irs notice-of-intent property-rights property-seizure seizure tax-law tax-levy taxpayer-rights | Can the Commissioner of the Internal Revenue Service issue a NON Final Intent of Notice for immediate payment of Amount Due, to be paid within a deadl… |
| 22-473 | Hancock County Land Acquisitions, LLC v. United States, et al. | Eleventh Circuit | 2022-11-18 | Denied | Response Waived | anti-injunction-act civil-procedure due-process irs iRS-procedure judicial-review tax-assessment tax-collection tax-law taxpayer-rights | Whether the Anti-Injunction Act's bar on lawsuits for the purpose of restraining the assessment or collect of taxes also bars courts from enforcing la… |
| 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… |
| 21-1599 | Hanna Karcho Polselli, et al. v. Internal Revenue Service | Sixth Circuit | 2022-06-28 | Judgment Issued | Amici (6)Relisted (2) | collection delinquent-taxpayer irc-section-7609 irs judicial-review notice-requirement recordkeeper-exception standing summons summons-notice tax-law | Whether the § 7609(c)(2)(D)(i) exception to the IRS summons notice requirement applies only when the summonsed records belong to the delinquent taxpay… |
| 21-1457 | Quiller Barnes v. Commissioner of Internal Revenue | Ninth Circuit | 2022-05-18 | Denied | Response Waived | due-process internal-revenue-regulations irs-regulations pension-funds pension-rollover retirement-funds rollover statute-of-limitations tax-assessment tax-law | Whether the petitioner's 1996 pension funds were properly rolled over and should not have been taxed |
| 21-6483 | Robert A. McNeil v. Department of State, et al. | District of Columbia | 2021-12-02 | Denied | Response WaivedIFP | administrative-procedure appellate-jurisdiction civil-procedure due-process irs judicial-review passport-revocation standing tax tax-law | Do courts of appeal nationwide exhibit a pattern and practice of refusing to adjudicate EVERY issue presented by the Class of disrespected, unrepresen… |
| 21-775 | Thomas Edward Rubin v. United States | Ninth Circuit | 2021-11-24 | Denied | Response WaivedRelisted (2) | cancellation-of-debt congressional-authority debt-cancellation due-process income-recognition ninth-circuit summary-judgment tax tax-law | Did the Ninth Circuit err in disallowing a taxpayer from recognizing cancellation-of-debt income |
| 21-723 | Mark Alan Staples v. Commissioner of Internal Revenue | Tenth Circuit | 2021-11-16 | Denied | Response Waived | 1st-amendment 5th-amendment administrative-law disability-discrimination due-process equal-protection ex-parte-communication free-speech social-security-law tax-law | Whether the United States is allowed to reduce the income of a person and then tax the income reduction of that person without due process or equal pr… |
| 21-631 | Emily S. Wilson, as Executrix of the Estate of Joseph A. Wilson, et al. v. United States | Second Circuit | 2021-10-29 | Denied | Response Waived | administrative-law chevron-deference foreign-trust irs-policy irs-reporting statutory-interpretation tax-law tax-penalty | Whether the Court of Appeals erred in not resolving the ambiguity in the statutory provisions of 28 U.S.C. §§ 6048 and 6677 in favor of Petitioners |
| 21-405 | Emerald Home Care, Inc. v. Department of Unemployment Assistance | Massachusetts | 2021-09-15 | Denied | Response Waived | constitutional-rights due-process first-amendment free-speech preemption speech-restriction supremacy-clause tax tax-law | Whether assessing a tax but withholding notice of information fundamental and necessary for understanding the tax unless the taxpayer first executes a… |
| 21-219 | Clear Channel Outdoor, LLC v. Henry J. Raymond, Director, Department of Finance of Baltimore City | Maryland | 2021-08-16 | Denied | Amici (3)Relisted (2) | billboard-regulation commercial-speech constitutional-scrutiny content-based content-discrimination first-amendment strict-scrutiny takings tax-law zoning | Whether a tax singling out off-premises billboards is subject to heightened scrutiny under the First Amendment |
| 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 |
| 20-1344 | Jeffrey T. Maehr v. United States | Tenth Circuit | 2021-03-24 | Denied | Response Waived | 16th-amendment civil-rights constitutional-interpretation due-process income-definition irs standing stare-decisis supreme-court-precedent tax-law taxation | Can the IRS/United States consistently call U.S. Supreme Court standing case precedent (stare decisis) on the definition of income, as 'legally frivol… |
| 20-1014 | Organic Cannabis Foundation, LLC, dba Organicann Health Center v. Commissioner of Internal Revenue | Ninth Circuit | 2021-01-28 | Denied | administrative-law due-process equitable-tolling fifth-amendment judicial-notice jurisdictional-deadline tax-law tax-procedure | Is 26 U.S.C. § 6213(a)'s deficiency petition (90-day) filing deadline jurisdictional under current Supreme Court case law? | |
| 20-1031 | Northern California Small Business Assistants, Inc. v. Commissioner of Internal Revenue | Ninth Circuit | 2021-01-28 | Denied | Amici (1) | administrative-procedure civil-procedure equitable-tolling jurisdiction jurisdictional-deadline statutory-interpretation supreme-court supreme-court-precedent tax-law | Is 26 U.S.C. § 6213(a)'s deficiency petition (90-day) filing deadline jurisdictional |
| 20-690 | Michael Sang Han v. United States | District of Columbia | 2020-11-18 | Denied | circuit-split income income-classification intent intent-analysis internal-revenue-code james-v-united-states loan loan-proceeds tax-law | May a court consider factors other than the parties' intent in determining whether a transfer of funds constitutes a non-taxable loan under the Intern… | |
| 20-681 | Daniel E. Larkin, et ux. v. Commissioner of Internal Revenue | District of Columbia | 2020-11-17 | Denied | Response Waived | burden-of-production burden-of-proof civil-procedure irs irs-restructuring judicial-review penalties statutory-interpretation supervisory-approval tax-law tax-penalties | Does the Internal Revenue Service Restructuring and Reform Act of 1998 require the Secretary of the Treasury to come forward with evidence of written … |
| 20-645 | Standing Akimbo, LLC, et al. v. United States | Tenth Circuit | 2020-11-12 | Denied | Relisted (13) | 16th-amendment 4th-amendment controlled-substances-act fifth-amendment fourth-amendment preemption self-incrimination state-rights supremacy-clause tax-law | Does Colorado's state-legal cannabis sales violate the Controlled Substances Act? |
| 20-558 | Jon D. Adams v. Commissioner of Internal Revenue | Fifth Circuit | 2020-10-29 | Denied | Response Waived | 26-usc-6404e case-law fifth-circuit interest-abatement judicial-review lee-v-commissioner statutory-interpretation tax-abatement tax-law tax-procedure | Whether the Taxpayer was entitled to interest abatement under 26 U.S.C.A. § 6404(e) |
| 19-969 | John M. Marshall, et al. v. Commissioner of Internal Revenue | Ninth Circuit | 2020-02-03 | Denied | Amici (1)Response Waived | creditor-rights federal-law property-transfer recharacterization state-law stern-v-commissioner tax-law tax-liability transaction-recharacterization | Whether state law or federal law governs the recharacterization of a transaction for federal tax liability purposes |
| 19-954 | Brian E. Harriss v. Commissioner of Internal Revenue | Ninth Circuit | 2020-01-30 | Denied | Response Waived | amendment-xvi civil-rights constitutional constitutional-interpretation direct-taxation due-process income-tax ninth-circuit standing statutory tax tax-law | Whether the Ninth Circuit erred in recharacterizing the petitioner's right to refute the presumptive evidence of the Commissioner's correctness |
| 19-929 | Louis S. Shuman, et ux. v. Commissioner of Internal Revenue | Fourth Circuit | 2020-01-24 | Denied | Response WaivedRelisted (2) | 5th-amendment administrative-procedure civil-procedure due-process internal-revenue-code irs judicial-review standing tax tax-law | Whether the IRS and lower Courts application of IRC 6214(b) and IRC 6402 violate the Due Process Clause of the 5th Amendment |
| 19-7399 | Frederick Charles Harris, II v. United States | Federal Circuit | 2020-01-24 | Denied | Response WaivedIFP | administrative-law asset-seizure civil-procedure due-process irs jurisdiction tax-law | Why was my demand denied when the defendant, the Commissioner of the IRS, admitted in writing that they didn't have jurisdiction to take my assets? |
| 19-6338 | Gerald Nelson v. Commissioner of Internal Revenue | Second Circuit | 2019-10-22 | Denied | Response WaivedRelisted (2)IFP | arbitration arbitration-award back-pay back-pay-settlement civil-rights due-process gross-income gross-income-taxation section-1983 tax tax-law tax-liability unemployment unemployment-benefits | Whether gross income includes back pay settlements that deduct taxpayer's Unemployment Benefits in an Arbitration Award, and who is the taxpayer - the… |
| 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… | |
| 19-129 | Neil Feinberg, et al. v. Commissioner of Internal Revenue | Tenth Circuit | 2019-07-26 | Denied | Response Waived | civil-rights controlled-substances-act drug-policy drug-trafficking federal-preemption federalism interstate-commerce irs-tax-code marijuana-legalization preemption state-legalization state-rights tax-law | Did the Tenth Circuit err in holding that the Controlled Substances Act superseded and preempted Colorado marijuana laws? |
| 19-41 | Keith A. Tucker, et ux. v. Commissioner of Internal Revenue | Fifth Circuit | 2019-07-05 | Denied | circuit-split due-process economic-substance-doctrine judicial-doctrine judicial-interpretation statutory-construction statutory-interpretation tax-avoidance tax-law tax-provisions | May the judge-made 'economic substance doctrine' be invoked to supplant any tax results that a court deems abusive, even when those results stem from … | |
| 18-1457 | Joseph Allen May v. United States, et al. | Eighth Circuit | 2019-05-22 | Denied | Response Waived | 26-usc-7431 civil-rights discovery discovery-denial-authority discovery-rights due-process federal-courts irs irs-disclosure perpetrator-liability standing tax-law taxpayer-information title-26 | Under what authority do the Federal Courts deny Discovery when the IRS and IRS officers have all of the documents and the United States' employees wer… |
| 18-1177 | Bradford G. Peters, as Executor of the Estate of Andrew J. McKelvey, Deceased v. Commissioner of Internal Revenue | Second Circuit | 2019-03-12 | Denied | administrative-law fair-notice internal-revenue-code judicial-gap-filling phantom-regulation separation-of-powers statutory-interpretation tax-law tax-law-exceptionalism tax-regulation treasury-delegation treasury-regulations | Whether the judiciary may enforce an ambiguous provision of the Internal Revenue Code by filling a statutory gap when Congress delegated gap-filling r… | |
| 18-1122 | Alpenglow Botanicals, LLC, et al. v. United States | Tenth Circuit | 2019-02-27 | Denied | Response RequestedResponse WaivedRelisted (2) | 26-usc-280e administrative-determination administrative-determinations administrative-law civil-rights criminal-culpability criminal-law criminal-penalties drug-crimes drug-trafficking due-process irs irs-investigation section-280e standing tax tax-deductions tax-law | Taxpayer's challenge to IRS authority to investigate federal drug law crimes and administratively determine criminal culpability under 26 U.S.C. §280E… |
| 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? |
| 18-7887 | Rodney Lyle Roberts v. United States | Fifth Circuit | 2019-02-11 | Denied | Response WaivedIFP | 16th-amendment apportionment brushaber-case constitutional-basis constitutional-interpretation direct-income-tax direct-tax fifth-circuit-precedent income-tax parker-v-commissioner precedent sixteenth-amendment tax tax-law | Whether the Fifth Circuit precedent in Parker v. Commissioner becomes unassailable in holding that the Sixteenth Amendment provided the needed constit… |
| 18-789 | Cecilia M. Hylton v. Commissioner of Internal Revenue | Fourth Circuit | 2018-12-20 | Denied | Response Waived | 26-usc-183 appellate-procedure civil-procedure due-process hobby horse-activity-taxation horse-related-activities per-curiam-decision section-183-hobby-loss tax tax-law taxation unpublished-opinion | Is petitioner denied due process of law when the court of appeals failed to timely advise her whether oral argument (which each party requested) would… |
| 18-7133 | Paul Burks v. United States | Fourth Circuit | 2018-12-20 | Denied | Response WaivedIFP | civil-procedure criminal-law criminal-procedure criminal-tax due-process elements federal-courts federal-prosecution indictment indictment-elements pretrial-motion statutory-interpretation substantive-law tax-law uncertainty | Whether the substantial existence of uncertainty in the governing substantive tax law is irrelevant to the determination of a pretrial motion to dismi… |
| 18-563 | Darren Commander v. United States | Third Circuit | 2018-10-31 | Denied | Response Waived | 26-usc-6672 circuit-split civil-procedure negligence statutory-interpretation summary-judgment tax-law willfulness | Was the Third Circuit's standard for willfulness under 26 U.S.C. § 6672(a) too lax for situations that at best are mere negligence in conflict with th… |
| 18-367 | Mary E. Jacobi v. New York Tax Appeals Tribunal, et al. | New York | 2018-09-20 | Denied | Response Waived | 14th-amendment driver's-license due-process financial-hardship property-interest tax-collection tax-law | Whether New York Tax Law Section 171-v is unconstitutional by failing to provide meaningful due process and/or a financial hardship provision before s… |
| 18-356 | Robert Edward Orth v. Commissioner of Internal Revenue | Seventh Circuit | 2018-09-19 | Denied | Response Waived | administrative-regulation all-inclusive-terms citizen-definition citizenship-definition constitutional-claims due-process free-speech impermissible-expansion passport-privileges procedural-due-process statutory-construction tax-law taxpayer-rights | Whether the statutory definition of 'citizen' in 26 U.S.C. § 1402(b) includes the petitioner, and whether the regulations at 26 C.F.R. 1.1 impermissib… |
| 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… |