taxpayer-rights
8 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 23-614 | Rocky Branch Timberlands LLC v. United States, et al. | Eleventh Circuit | 2023-12-07 | Denied | Response Waived | anti-injunction-act civil-procedure due-process irs iRS-procedure judicial-review tax-assessment tax-collection taxpayer-rights | Whether the Anti-Injunction Act's bar on lawsuits for the purpose of restraining the assessment or collection of taxes also bars courts from enforcing… |
| 22-6631 | Larry Welenc v. Commissioner of Internal Revenue | District of Columbia | 2023-01-25 | Denied | Response WaivedIFP | administrative-law administrative-procedure due-process internal-revenue-service irs notice-of-intent property-rights property-seizure seizure tax-law tax-levy taxpayer-rights | 1,) Can the Commissioner of the Internal Revenue Service issue a NON Final Intent of Notice for immediate payment of Amount Due, to be paid within a d… |
| 22-473 | Hancock County Land Acquisitions, LLC v. United States, et al. | Eleventh Circuit | 2022-11-18 | Denied | Response Waived | anti-injunction-act civil-procedure due-process irs iRS-procedure judicial-review tax-assessment tax-collection tax-law taxpayer-rights | Whether the Anti-Injunction Act's bar on lawsuits for the purpose of restraining the assessment or collect of taxes also bars courts from enforcing la… |
| 22-114 | Mark Anthony Blommer v. Commissioner of Internal Revenue | Ninth Circuit | 2022-08-08 | Denied | Response Waived | administrative-law due-process irs irs-procedure non-statutory-notices statutory-compliance substitute-return substitutes-for-return tax-deficiency taxpayer-rights | 1. For a notice of deficiency to exist, must not said notices comply with the statutes? 2. If a taxpayer files a statement as instructed to by the In… |
| 20-110 | Jack S. Kannry, et ux. v. Commissioner of Internal Revenue | Second Circuit | 2020-08-03 | Denied | Response WaivedRelisted (2) | administrative-law disaster-relief disaster-tax-relief federal-tax-procedure irs-discretion irs-regulations stafford-act statutory-interpretation tax-procedure taxpayer-rights | The question thereby presented is whether the IRS should be free to pick and choose which mandated statutes and regulations to apply, and to avoid oth… |
| 19-7580 | Constantine Gus Cristo v. Commissioner of Internal Revenue | Ninth Circuit | 2020-02-06 | Denied | Response WaivedIFP | 26-usc-7491 9th-circuit burden-of-proof credible-evidence federal-agent irs-restructuring-and-reform-act-of-1998 ninth-circuit statutory-interest tax-court taxpayer-rights unconstitutional-conduct | The Fourth Amendment guarantees that the people shall have a right: "to be secure in their persons, houses, papers and effects, against unreasonable s… |
| 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… |
| 18-356 | Robert Edward Orth v. Commissioner of Internal Revenue | Seventh Circuit | 2018-09-19 | Denied | Response Waived | administrative-regulation all-inclusive-terms citizen-definition citizenship-definition constitutional-claims due-process free-speech impermissible-expansion passport-privileges procedural-due-process statutory-construction tax-law taxpayer-rights | Whether the statutory definition of 'citizen' in 26 U.S.C. § 1402(b) includes the petitioner, and whether the regulations at 26 C.F.R. 1.1 impermissib… |