No. 20-460

Richard E. Boggs v. United States

Lower Court: Fourth Circuit
Docketed: 2020-10-09
Status: Denied
Type: Paid
Response Waived
Tags: 5th-amendment administrative-determination due-process fifth-amendment irs property-seizure tax-liability withholding-certificate
Latest Conference: 2020-11-06
Question Presented (from Petition)

1) Did the Internal Revenue Service (IRS) deprive the
petitioner of his Constitutional Fifth Amendment
right to due process when it failed to offer a basis for
its "determinationl" that the petitioner was not
entitled to claim "Exempt" on his W-4 Withholding
Certificate, signed under penalty of perjury, prior to
the taking of petitioner's property?

2) Did the IRS and the UNITED STATES deprive the
petitioner of the operation of subject provisions2 relied
upon in order to make an unspecified "determination"
as to the petitioner's tax liability?

Question Presented (AI Summary)

Did the IRS deprive the petitioner of his Constitutional Fifth Amendment right to due process?

Docket Entries

2020-11-09
Petition DENIED.
2020-10-21
DISTRIBUTED for Conference of 11/6/2020.
2020-10-15
Waiver of right of respondent United States to respond filed.
2020-09-08
Petition for a writ of certiorari filed. (Response due November 9, 2020)

Attorneys

Richard E. Boggs
Richard E. Boggs — Petitioner
United States
Jeffrey B. WallActing Solicitor General, Respondent