No. 18-413

David R. Bosch v. Arizona Department of Revenue

Lower Court: Arizona
Docketed: 2018-10-02
Status: Denied
Type: Paid
Response WaivedRelisted (2)
Tags: 26-usc-6103 26-usc-6103(d) administrative-procedure agreement-on-coordination-of-tax-administration due-process federal-authority federal-law information-sharing non-federal-agency privacy-act recipient-agency state-tax statutory-interpretation tax-administration
Latest Conference: 2019-02-15 (distributed 2 times)
Question Presented (from Petition)

May a, "non-federal," / "recipient agency," (as defined in the Privacy Act of 1974)
purport to act under authority of 26 U.S.C. § 6103(d) pursuant to an "Agreement on
Coordination of Tax Administration"; and governed further by the Privacy Act of
1974, ignore the Due Process set forth in those laws?

Question Presented (AI Summary)

Whether a non-federal recipient agency can purport to act under 26 U.S.C. § 6103(d) and the Privacy Act while ignoring due process

Docket Entries

2019-02-19
Rehearing DENIED.
2019-01-23
DISTRIBUTED for Conference of 2/15/2019.
2018-12-14
2018-11-19
Petition DENIED.
2018-10-31
DISTRIBUTED for Conference of 11/16/2018.
2018-10-16
Waiver of right of respondent AZ Dept. of Revenue to respond filed.
2018-04-20
Petition for a writ of certiorari filed. (Response due November 1, 2018)

Attorneys

AZ Dept. of Revenue
Shyla R. FreestoneArizona Attorney General, Respondent
David R. Bosch
David R. Bosch — Petitioner