No. 20-215
Richard Bernholz v. Internal Revenue Service
Response Waived
Tags: federal-tort-claims-act government-liability immunity internal-revenue-service sovereign-immunity statutory-interpretation tax-assessment tax-collection
Latest Conference:
2020-10-16
Question Presented (from Petition)
The question presented is whether any conduct by the Internal Revenue Service which may broadly be construed as a mechanism for the assessment and collection of a tax, including the conduct alleged in Petitioner's underlying suit, falls within 28 U.S.C. 2680(c)'s exception to the waiver of immunity?
Question Presented (AI Summary)
Whether the Internal Revenue Service's conduct falls within the tax assessment and collection exception to the Federal Tort Claims Act's waiver of immunity
Docket Entries
2020-10-19
Petition DENIED.
2020-09-30
DISTRIBUTED for Conference of 10/16/2020.
2020-09-23
Waiver of right of respondent Internal Revenue Service to respond filed.
2020-08-13
Petition for a writ of certiorari filed. (Response due September 24, 2020)
Attorneys
Internal Revenue Service
Jeffrey B. Wall — Acting Solicitor General, Respondent
Richard Bernholz
Michael Bradley Clapp — Michael B. Clapp, Esq., Petitioner