No. 20-529

Richard E. Boggs v. United States

Lower Court: Fourth Circuit
Docketed: 2020-10-21
Status: Denied
Type: Paid
Response WaivedRelisted (2)
Tags: 4th-amendment 5th-amendment administrative-law administrative-procedure civil-rights enforcement-scope fifth-amendment fourth-amendment internal-revenue-enforcement irs-authority judicial-review standing
Latest Conference: 2021-03-19 (distributed 2 times)
Question Presented (from Petition)

1) Does 26 U.S.C. §7608 (Authority of internal revenue enforcement officers) establish the relevant requisite authority of IRS agents and did Special Agent Peter Rae violate the scope of that authority as alleged?

2) Did the lower court(s), the Internal Revenue Service (IRS), and the Department of Justice (DOJ) ignore the operation of 26 U.S.C. §7608 in order to deprive the petitioner his Fourth and Fifth Amendment Rights as provided by the Constitution of the United States of America?

3) Did the United States District Court of the District of South Carolina (USDC) and the United States Court of Appeals for the Fourth District (USCA4) fail to provide the petitioner review as required by 5 U.S.C. §706?

Question Presented (AI Summary)

Does 26 U.S.C. §7608 establish the relevant requisite authority of IRS agents?

Docket Entries

2021-03-22
Rehearing DENIED.
2021-02-24
DISTRIBUTED for Conference of 3/19/2021.
2020-12-14
Petition for Rehearing filed.
2020-12-07
Petition DENIED.
2020-11-10
DISTRIBUTED for Conference of 12/4/2020.
2020-11-05
Waiver of right of respondent United States to respond filed.
2020-09-08
Petition for a writ of certiorari filed. (Response due November 20, 2020)

Attorneys

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