No. 18-1069
Diebold Foundation, Inc., Transferee v. Commissioner of Internal Revenue
Tags: 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
Latest Conference:
2019-10-01
Question Presented (from Petition)
1. Whether the Tax Court lacks jurisdiction to consider and determine a liability for an incorrect taxable year when it does not have jurisdiction over the taxpayer's correct taxable year.
2. Whether the Second Circuit erred in ignoring the agreed non-jurisdictional consequences of an improper tax year when appellees shifted positions and argued for the first time on appeal that an incorrect tax period is not a jurisdictional issue.
Question Presented (AI Summary)
Tax-court-jurisdiction,tax-liability,tax-year,tax-notice,tax-appeals,tax-procedure
Docket Entries
2019-10-07
Petition DENIED.
2019-06-12
DISTRIBUTED for Conference of 10/1/2019.
2019-06-11
Reply of petitioner Diebold Foundation, Inc., Transferee filed. (Distributed)
2019-05-28
Brief of respondent Commissioner of Internal Revenue in opposition filed.
2019-04-17
Motion to extend the time to file a response is granted and the time is further extended to and including May 28, 2019.
2019-04-16
Motion to extend the time to file a response from April 17, 2019 to May 28, 2019, submitted to The Clerk.
2019-03-13
Motion to extend the time to file a response is granted and the time is extended to and including April 17, 2019.
2019-03-12
Motion to extend the time to file a response from March 18, 2019 to April 17, 2019, submitted to The Clerk.
2019-02-13
Petition for a writ of certiorari filed. (Response due March 18, 2019)
Attorneys
Commissioner of Internal Revenue
Noel J. Francisco — Solicitor General, Respondent
Diebold Foundation, Inc., Transferee
Allen Duane Webber — Baker & McKenzie, Petitioner