No. 18-1479

Jason P. Stinson v. United States

Lower Court: Eleventh Circuit
Docketed: 2019-05-28
Status: Denied
Type: Paid
Response Waived
Tags: 26-usc-7402 burden-of-proof disgorge disgorgement due-process due-process,tax-preparation,26-usc-7402,permanent- evidence injunction internal-revenue-code litigation-conduct permanent-injunction tax-preparation tax-preparer
Key Terms:
DueProcess FifthAmendment Securities
Latest Conference: 2019-10-01
Question Presented (from Petition)

1. Whether issuing a permanent injunction and an
order to disgorge $949,000 against the owner of a tax
preparation business under 26 U.S.C. § 7402 of the
Internal Revenue Code violates due process when the
amount of any illegally obtained monies was not
introduced into evidence.

2. Whether a taxpayer's testimony that the tax return
was inaccurate and that the taxpayer did not provide
the inaccurate information to the tax preparer proves
the tax preparer's intent to defraud.

3. Whether Stinson's due process rights were violated
when the district court refused to consider the evidence
of alleged sanctionable litigation conduct.

Question Presented (AI Summary)

Whether issuing a permanent injunction and an order to disgorge $949,000 against the owner of a tax preparation business under 26 U.S.C. § 7402 violates due process when the amount of any illegally obtained monies was not introduced into evidence

Docket Entries

2019-10-07
Petition DENIED.
2019-06-12
DISTRIBUTED for Conference of 10/1/2019.
2019-06-05
Waiver of right of respondent United States to respond filed.
2019-05-23
Petition for a writ of certiorari filed. (Response due June 27, 2019)

Attorneys

Jason P. Stinson
John J. Pappas — Petitioner
United States
Noel J. FranciscoSolicitor General, Respondent