No. 18-1100

Wayne D. Ramsay v. Commissioner of Internal Revenue

Lower Court: Fifth Circuit
Docketed: 2019-02-22
Status: Denied
Type: Paid
Response Waived
Tags: administrative-law administrative-procedure deficiency deficiency-interest interest internal-revenue-service jurisdiction statutory-interpretation tax tax-court tax-law
Key Terms:
SocialSecurity Securities Immigration
Latest Conference: 2019-03-29
Question Presented (from Petition)

DOES THE U.S. TAX COURT HAVE JURISDICTION TO DETERMINE DEFICIENCY INTEREST ASSESSED BY THE INTERNAL REVENUE SERVICE?

Question Presented (AI Summary)

Does the U.S. Tax Court have jurisdiction to determine deficiency interest assessed by the Internal Revenue Service?

Docket Entries

2019-04-01
Petition DENIED.
2019-03-13
DISTRIBUTED for Conference of 3/29/2019.
2019-03-04
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
2018-12-17
Petition for a writ of certiorari filed. (Response due March 25, 2019)

Attorneys

Commissioner of Internal Revenue
Noel J. FranciscoSolicitor General, Respondent
Wayne D. Ramsay
Wayne D. Ramsay — Petitioner