No. 22-473
Hancock County Land Acquisitions, LLC v. United States, et al.
Response Waived
Tags: anti-injunction-act civil-procedure due-process irs iRS-procedure judicial-review tax-assessment tax-collection tax-law taxpayer-rights
Key Terms:
AdministrativeLaw DueProcess Privacy JusticiabilityDoctri
AdministrativeLaw DueProcess Privacy JusticiabilityDoctri
Latest Conference:
2023-01-06
Question Presented (from Petition)
Whether the Anti-Injunction Act's bar on lawsuits for the purpose of restraining the assessment or collect of taxes also bars courts from enforcing laws which require the IRS to provide taxpayers with a right to due process.
Question Presented (AI Summary)
Whether the Anti-Injunction Act's bar on lawsuits for the purpose of restraining the assessment or collect of taxes also bars courts from enforcing laws which require the IRS to provide taxpayers with a right to due process
Docket Entries
2023-01-09
Petition DENIED.
2022-12-14
DISTRIBUTED for Conference of 1/6/2023.
2022-12-07
Waiver of right of respondent United States, et al. to respond filed.
2022-11-15
Petition for a writ of certiorari filed. (Response due December 19, 2022)
Attorneys
HCLA
Samuel Fenn Little Jr. — S. Fenn Little, Jr., PC, Petitioner
United States, et al.
Elizabeth B. Prelogar — Solicitor General, Respondent