No. 19-488
Steven T. Waltner, et ux. v. Commissioner of Internal Revenue
Relisted (2)
Tags: administrative-law administrative-regulation certified-mail circuit-split common-law-mailbox-rule due-process-challenge irc-section-7502 mailbox-rule postmark statutory-interpretation tax-court tax-filing
Latest Conference:
2020-04-17
(distributed 2 times)
Question Presented (from Petition)
1. Whether the Ninth Circuit incorrectly held, in conflict with precedents in the Third, Eighth, Ninth, and Tenth Circuits, that under 26 CFR §301.7502-1(e) the common-law mailbox rule no longer is available to establish timely filing of tax documents.
2. Did the Court of Appeals have jurisdiction to determine whether the Tax Court decision below was void because it was obtained by fraud on the court?
Question Presented (AI Summary)
Whether the Ninth Circuit incorrectly held that under 26 CFR §301.7502-1(e) the common-law mailbox rule no longer is available to establish timely filing of tax documents
Docket Entries
2020-04-20
Rehearing DENIED.
2020-03-25
DISTRIBUTED for Conference of 4/17/2020.
2020-03-19
Petition for Rehearing filed.
2020-02-24
Petition DENIED.
2020-02-18
Reply of petitioners Steven T. Waltner, et al. filed. (Distributed)
2020-01-29
DISTRIBUTED for Conference of 2/21/2020.
2020-01-15
Brief of respondent Commissioner of Internal Revenue in opposition filed.
2019-12-12
Motion to extend the time to file a response is granted and the time is further extended to and including January 15, 2020.
2019-12-11
Motion to extend the time to file a response from December 16, 2019 to January 15, 2020, submitted to The Clerk.
2019-11-14
Motion to extend the time to file a response is granted and the time is extended to and including December 16, 2019.
2019-11-13
Motion to extend the time to file a response from November 14, 2019 to December 16, 2019, submitted to The Clerk.
2019-10-16
Blanket Consent filed by Petitioners, Steven T. Waltner, et al.
2019-10-08
Petition for a writ of certiorari filed. (Response due November 14, 2019)
Attorneys
Commissioner of Internal Revenue
Noel J. Francisco — Solicitor General, Respondent
Steven T. Waltner, et al.
Donald Wills Wallis — Upchurch, Bailey and Upchurch, P.A., Petitioner