tax-penalties
4 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 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 | 1. Does the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 685, Title III, which enacted new sections 6751 … |
| 19-576 | Interior Glass Systems, Inc. v. United States | Ninth Circuit | 2019-11-01 | Denied | Response Waived | administrative-hearing due-process hearing irs iRS-collection penalties seizure statutory-interpretation tax tax-penalties vagueness vagueness-doctrine | 1. Is the collection of tax penalties an exception to the requirements of due process, or does a citizen have a right to a hearing before the IRS seiz… |
| 19-57 | Donald Dewees v. United States | District of Columbia | 2019-07-09 | Denied | Response Waived | administrative-procedure due-process eighth-amendment equal-protection excessive-fines international-tax international-taxation streamlined-filing-compliance-procedures tax-assessment tax-collection tax-compliance tax-convention tax-penalties | 1. Did the lack of a meaningful review of the assessment and collection of a tax under the Convention violate Dewees' right to due process? 2. Did th… |
| 18-1133 | Henry J. Langer, et ux. v. Commissioner of Internal Revenue | Eighth Circuit | 2019-03-01 | Denied | Response Waived | 8th-circuit burden-of-proof civil-procedure clear-and-convincing-evidence penalty-assessment tax-court tax-court-review tax-evasion tax-fraud tax-liability tax-penalties | Whether Respondent has proved by clear and convincing evidence that Henry J. Langer is liable for the fraud penalty for the years 2011, 2012, and 2013… |