No. 22-814
William R. Tinnerman v. United States
Response Waived
Tags: civil-procedure district-court-jurisdiction flora-rule internal-revenue-code jurisdiction jurisdictional-prerequisite standing statutory-interpretation tax-refund
Key Terms:
JusticiabilityDoctri
JusticiabilityDoctri
Latest Conference:
2023-04-21
Question Presented (from Petition)
1. Under the language of 28 U.S.C. §1346(a)(1), is full payment of tax alleged to be owed for an entire taxable period a jurisdictional prerequisite for a district court to adjudicate a taxpayer's refund claim of an erroneously or illegally assessed or collected tax?
2. If "no" to the above, must Flora be overturned by this Court?
Question Presented (AI Summary)
Whether full payment of tax is a jurisdictional prerequisite for a district court to adjudicate a taxpayer's refund claim
Docket Entries
2023-04-24
Petition DENIED.
2023-04-05
DISTRIBUTED for Conference of 4/21/2023.
2023-03-28
Waiver of right of respondent United States of America to respond filed.
2023-02-23
Petition for a writ of certiorari filed. (Response due March 30, 2023)
2023-01-13
Application (22A628) granted by Justice Thomas extending the time to file until February 25, 2023.
2023-01-09
Application (22A628) to extend the time to file a petition for a writ of certiorari from January 26, 2023 to February 25, 2023, submitted to Justice Thomas.
Attorneys
United States of America
Elizabeth B. Prelogar — Solicitor General, Respondent
William R. Tinnerman
Joseph A. DiRuzzo III — DiRuzzo & Company, Petitioner