No. 22-729
Thomas D. Selgas v. United States
Response Waived
Tags: 26-usc-7201 criminal-tax criminal-tax-law irc-section-371 irc-section-7201 tax-conspiracy tax-deficiency tax-due-and-owing tax-evasion
Latest Conference:
2023-03-24
Question Presented (from Petition)
1. Whether a person charged with only evasion of the payment of taxes under 26 U.S.C. §7201 can be convicted, when there is no tax due and owing.
2. Whether a person can be convicted of conspiracy to defraud the IRS under 18 U.S.C. §371, when there is no tax due and owing.
Question Presented (AI Summary)
Whether a person charged with only evasion of the payment of taxes under 26 U.S.C. §7201 can be convicted, when there is no tax due and owing
Docket Entries
2023-03-27
Petition DENIED.
2023-03-08
DISTRIBUTED for Conference of 3/24/2023.
2023-03-01
Waiver of right of respondent United States of America to respond filed.
2023-01-31
Petition for a writ of certiorari filed. (Response due March 8, 2023)
2022-12-09
Application (22A513) granted by Justice Alito extending the time to file until February 1, 2023.
2022-12-05
Application (22A513) to extend the time to file a petition for a writ of certiorari from January 2, 2023 to February 20, 2023, submitted to Justice Alito.
Attorneys
Thomas D. Selgas
Charles E. McFarland — Petitioner
United States of America
Elizabeth B. Prelogar — Solicitor General, Respondent