tax-lien
9 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-6776 | Carol Engen v. United States | Federal Circuit | 2026-02-10 | Denied | Response WaivedIFP | 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 | Question not identified. | |
| 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 | 1. Whether the state of Kentucky violated the Due Process Clause of the Fourteenth Amendment by enforcing an illegal tax lien, depriving the petitio… |
| 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 | When an individual passes away, the executor of his estate must pay estate taxes. If the executor fails to pay, the Internal Revenue Service may enfor… |
| 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, the respondent commit fraud upon the court, and deny citizens their rights to due process under the law. The petitioners allege … |
| 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 | 1. Whether a quiet title action brought against the government pursuant to 28 U.S.C. § 2410(a) requires the taxpayer to retain a legal interest in the… |
| 18-9192 | Michael Balice v. United States | Third Circuit | 2019-05-09 | Granted | 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 | The grant of summary judgment was erroneous and improper because many factual disputes still existed between the litigants for every tax-year in dispu… |
| 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 | 1. Whether a Deputy State Auditor is entitled to qualified immunity because no previous court had interpreted the State's statutory scheme as imposing… |