tax-notice

3 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
19-1335 Timothy James Dummer v. California Contractors State License Board, et al. California 2020-06-03 Denied Response WaivedRelisted (2) administrative-law certified-mail due-process government-taking hearing mail-service notice procedural-rights tax-notice tax-notices Where State law requires certified mail to be used for tax notices, is due process satisfied where the State instead only uses regular mail, which res…
18-1069 Diebold Foundation, Inc., Transferee v. Commissioner of Internal Revenue Second Circuit 2019-02-15 Denied circuit-split commissioner-notice jurisdictional-issue second-circuit statutory-interpretation tax-appeals tax-court-jurisdiction tax-liability tax-notice tax-procedure tax-year taxable-year waiver Tax-court-jurisdiction,tax-liability,tax-year,tax-notice,tax-appeals,tax-procedure
18-554 Charles J. Weiss v. Commissioner of Internal Revenue District of Columbia 2018-10-29 Denied Response Waived administrative-law due-process irs levy-action notice statutory-interpretation tax tax-notice taxpayer-rights Whether the IRS notice means what it says - that the 30 days runs from 'the date of this letter,' or whether it means the 30 days runs from the date o…