No. 19-929

Louis S. Shuman, et ux. v. Commissioner of Internal Revenue

Lower Court: Fourth Circuit
Docketed: 2020-01-24
Status: Denied
Type: Paid
Response WaivedRelisted (2)
Tags: 5th-amendment administrative-procedure civil-procedure due-process internal-revenue-code irs judicial-review standing tax tax-law
Latest Conference: 2020-04-24 (distributed 2 times)
Question Presented (from Petition)

Whether the IRS and lower Courts application of IRC 6214(b) and IRC 6402 violate the Due Process Clause of the 5th Amendment.

Question Presented (AI Summary)

Whether the IRS and lower Courts application of IRC 6214(b) and IRC 6402 violate the Due Process Clause of the 5th Amendment

Docket Entries

2020-04-27
Rehearing DENIED.
2020-04-08
DISTRIBUTED for Conference of 4/24/2020.
2020-03-27
2020-03-02
Petition DENIED.
2020-02-12
DISTRIBUTED for Conference of 2/28/2020.
2020-02-06
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
2020-01-21
Petition for a writ of certiorari filed. (Response due February 24, 2020)

Attorneys

Commissioner of Internal Revenue
Noel J. FranciscoSolicitor General, Respondent
Louis S. Shuman, et al.
Louis S. Shuman — Petitioner