| 25-328 |
Norman Douglas Diamond v. United States, et al. |
District of Columbia |
2025-09-18 |
Denied |
Response Waived |
administrative-error iRS-procedure judicial-jurisdiction statutory-compliance tax-refund withholding-credits |
1. The case of Peretz v. US (Fed. Cl. 2020 affd Fed. Cir. 2022) reveals a malicious pattern including cases of Peretz and petitioner Diamond. The IRS … |
| 24A456 |
In Re Mawule Tepe |
Fifth Circuit |
2024-11-06 |
Presumed Complete |
|
administrative-seizure constitutional-rights due-process fifth-amendment fourth-amendment tax-refund |
Whether the Internal Revenue Service's seizure of a taxpayer's refund without prior judicial authorization violates due process under the Fourth and F… |
| 23-6828 |
Warren J. Levering v. Nebraska |
Nebraska |
2024-02-26 |
Denied |
Response WaivedIFP |
chevron-deference child-support economic-impact-payments federal-statutory-construction statutory-interpretation tax-law tax-refund treasury-offset-program |
Did the Nebraska Supreme Court violate the U.S. Supreme Court's rules of Federal statutory construction? |
| 23-382 |
Phyllis Carr v. Internal Revenue Service, et al. |
Ninth Circuit |
2023-10-12 |
Denied |
Response Waived |
administrative-procedure irs-audit tax-complaints tax-dispute-resolution tax-procedure tax-refund taxpayer-advocate-service taxpayer-bill-of-rights |
Does the closing of an IRS audit following complaints of violation of the Taxpayer Bill of Rights allow the IRS to pay a refund? |
| 22-7817 |
Garland E. Williams v. United States |
Federal Circuit |
2023-06-20 |
Denied |
Response WaivedIFP |
civil-procedure civil-rights due-process internal-revenue-service jurisdictional-challenge standing statutory-interpretation takings takings-clause tax tax-refund |
Whether claimed pursuant 28 U.S.C. § 1491 (a) (1) United States Constitutional Article II, Section 2, Amendment J, due-process, takings, 26-usc-6402 |
| 22-7175 |
Marvin Eduardo Luna Gomez v. Internal Revenue Service |
Fourth Circuit |
2023-04-03 |
Denied |
Response WaivedIFP |
civil-rights constitutional-claim data-breach due-process federal-statute identity-theft iRS-liability standing tax-refund |
Whether the district court erred in dismissing the plaintiff's complaint for failure to state a claim |
| 22-814 |
William R. Tinnerman v. United States |
Eleventh Circuit |
2023-02-28 |
Denied |
Response Waived |
civil-procedure district-court-jurisdiction flora-rule internal-revenue-code jurisdiction jurisdictional-prerequisite standing statutory-interpretation tax-refund |
Whether full payment of tax is a jurisdictional prerequisite for a district court to adjudicate a taxpayer's refund claim |
| 21-7159 |
Garland E. Williams v. United States |
Federal Circuit |
2022-02-18 |
Denied |
Response WaivedIFP |
civil-procedure civil-rights due-process judicial-review jurisdictional-threshold merit-injury money-mandating standing statutory-interpretation tax tax-refund |
Whether merit injury claims suffice in the undecided open proceedings |
| 21-942 |
Clark County Bancorporation v. Federal Deposit Insurance Corporation, as Receiver for Bank of Clark County |
Ninth Circuit |
2021-12-27 |
Denied |
|
administrative-claims declaratory-judgment federal-common-law firrea jurisdiction jurisdictional-rule tax-refund |
Whether the Ninth Circuit Memorandum conflicts with the Supreme Court decision in Rodriguez |
| 20-316 |
Maria Pappas, Cook County Treasurer, et al. v. A.F. Moore & Associates, Inc., et al. |
Seventh Circuit |
2020-09-10 |
Denied |
Amici (1) |
civil-rights comity-doctrine due-process equal-protection real-estate real-estate-assessment tax-assessment tax-injunction-act tax-refund |
Whether the Equal Protection Clause mandates that a real estate taxpayer seeking a refund based on an over assessment of real property be able to chal… |
| 19-973 |
Brian D. Swanson v. United States |
Eleventh Circuit |
2020-02-04 |
Denied |
Response Waived |
apportionment capital capital-tax constitutional-taxation direct-tax federal-tax-return income-classification income-tax rule-12(b)(6) tax-refund |
May the Respondent collect a direct tax on Petitioner's capital without going through the rule of apportionment? |
| 19-402 |
Howard L. Baldwin, et ux. v. United States |
Ninth Circuit |
2019-09-25 |
Denied |
Amici (6)Relisted (4) |
administrative-law agency-deference brand-x-doctrine common-law common-law-mailbox-rule stare-decisis statutory-interpretation tax tax-refund |
Should Brand X be overruled? |
| 19-334 |
Norman Douglas Diamond v. United States, et al. |
Ninth Circuit |
2019-09-12 |
Denied |
Response Waived |
administrative-law administrative-procedure civil-rights document-retention due-process government-accountability government-liability jurisdictional-challenge non-resident-rights standing takings tax tax-refund unauthorized-collection |
Whether US non-resident citizens have any right to recovery of illegally retained tax overpayments, and to compensation for unauthorized collection ac… |
| 18-1269 |
Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc. v. Federal Deposit Insurance Corporation, as Receiver for United Western Bank |
Tenth Circuit |
2019-04-03 |
Judgment Issued |
Amici (1)Relisted (2) |
affiliated-group affiliated-groups bob-richards-rule circuit-split corporate-taxation federal-common-law state-law tax-refund |
Whether courts should determine ownership of a tax refund paid to an affiliated group based on the federal common law 'Bob Richards rule,' as three Ci… |
| 18-611 |
John J. Tatar v. United States |
Sixth Circuit |
2018-11-09 |
Denied |
Response WaivedRelisted (2) |
administrative-claim burden-of-proof civil-procedure due-process equal-protection frivolous-claims rule-of-law tax-evasion tax-refund |
Did Petitioner-Tatar carry his burden of proof for his tax refund claims? |
| 18-241 |
Paminder S. Parmar, Individually and as Executor of the Estate of Surinder K. Parmar, et al. v. Lisa Madigan, Attorney General of Illinois, et al. |
Illinois |
2018-08-24 |
Denied |
|
constitutional-challenge due-process estate-tax jurisdiction post-deprivation-remedy retroactive-application retroactivity sovereign-immunity statutory-interpretation tax-refund |
Whether the State of Illinois failed to provide the Petitioner taxpayer with a clear and certain post-deprivation procedure consistent with the Due Pr… |
| 18-5013 |
Gina Brasher Langley v. United States |
Federal Circuit |
2018-06-28 |
Denied |
Response WaivedIFP |
administrative-procedure civil-procedure claims-process due-process equal-protection federal-tax government-response interest marital-tax-liabilities solicitor-general standing tax-refund tax-transcripts |
Whether the IRS has unlawfully denied the petitioner's tax refund claim, falsified tax transcripts, and improperly recorded marital tax liabilities |