| 25-6776 |
Carol Engen v. United States |
Federal Circuit |
2026-02-10 |
Pending |
IFP |
claim-preclusion due-process fifth-amendment foreclosure-proceeding tax-lien tucker-act |
Whether a summary judgment entered in a 26 U.S.C. § 7403 lien-foreclosure proceeding — whose purpose is limited to enforcing a tax lien and where taxp… |
| 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… |
| 24-1256 |
Gary Robinson v. Jerry N. Higgins, et al. |
Sixth Circuit |
2025-06-09 |
Denied |
Response Waived |
due-process fair-hearing fourteenth-amendment judicial-procedure property-rights tax-lien |
Whether the state of Kentucky violated the Due Process Clause of the Fourteenth Amendment by enforcing an illegal tax lien, depriving the petitioner o… |
| 23-571 |
Madeleine Pickens v. United States |
Ninth Circuit |
2023-11-28 |
Denied |
Amici (1) |
6324(a)(2) decedent-property estate-tax estate-taxes higley-v-commissioner iRS-authority personal-liability statutory-interpretation tax-lien trust-beneficiaries |
Whether the limiting phrase in Section 6324(a)(2) applies to both the verbs 'receives' and 'has' |
| 23-436 |
Vikki E. Paulson, et al. v. United States |
Ninth Circuit |
2023-10-26 |
Denied |
|
beneficiaries estate-taxes government-collection internal-revenue-code irs personal-liability tax-lien transferee-liability transferees trustees |
Does 26 U.S.C. § 6324(a)(2) allow the Government to impose personal liability on transferees, trustees or beneficiaries who receive property from the … |
| 20-173 |
James R. Hefflin, et ux. v. Commissioner of Internal Revenue |
Ninth Circuit |
2020-08-17 |
Denied |
Response WaivedRelisted (2) |
administrative-appeals agency-fraud agency-regulations civil-rights due-process fraud judicial-misconduct ninth-circuit tax-lien |
Can a federal agency commit fraud upon the court and deny citizens their due process rights? |
| 19-429 |
Charles R. Hunter v. United States, et al. |
Sixth Circuit |
2019-10-02 |
Denied |
Response Waived |
28-usc-2410a asset-depletion circuit-split federal-statute federal-tax-lien governmental-abuse quiet-title sovereign-immunity tax-lien taxpayer-interest third-party-agreement |
Whether a quiet title action requires taxpayer legal interest in property |
| 18-9192 |
Michael Balice v. United States |
Third Circuit |
2019-05-09 |
Denied |
Response WaivedIFP |
16th-amendment civil-procedure civil-procedure-summary-judgment constitutional-limitations due-process federal-jurisdiction jurisdiction standing statute-of-limitations subject-matter-jurisdiction summary-judgment tax tax-lien trial-by-jury |
Whether the grant of summary judgment was erroneous and improper due to factual disputes between the litigants |
| 18-114 |
G. Russell Rollyson, Jr., in His Official and Individual Capacity v. Jeffrey O'Neal, et ux. |
Fourth Circuit |
2018-07-26 |
Dismissed |
|
constitutional-duty due-process notice notice-requirements property-rights qualified-immunity service-of-notice state-auditor statutory-interpretation tax-deed tax-lien tax-lien-purchaser |
Whether a Deputy State Auditor is entitled to qualified immunity because no previous court had interpreted the State's statutory scheme as imposing th… |