tax-levy

Case	Title	Lower Court	Docketed	Status	Flags	Tags	Question Presented
25A435	The Society of Apostolic Church Ministries Bishop, Elizabeth Gardner Corporation Sole and Her Successors v. United States	Ninth Circuit	2025-10-16	Presumed Complete		internal-revenue-service nominee-theory property-rights religious-organization tax-levy tax-lien	Whether the IRS may impose a tax lien and levy on a religious organization's property based on the theory that the organization is a nominee for taxpa…
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
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…