No. 23A738

Commissioner of Internal Revenue v. Isobel Berry Culp, et vir

Lower Court: Third Circuit
Docketed: 2024-02-08
Status: Presumed Complete
Type: A
Experienced Counsel
Tags: assessment judicial-review petition statutory-lien tax-court tax-deficiency
Latest Conference: N/A
Question Presented (from Petition)

Question not identified.

Question Presented (AI Summary)

Whether a taxpayer's failure to timely petition the Tax Court for redetermination of a tax deficiency precludes subsequent judicial review of the tax assessment through alternative legal mechanisms

Docket Entries

2024-02-09
Application (23A738) granted by Justice Alito extending the time to file until March 19, 2024.
2024-02-07
Application (23A738) to extend the time to file a petition for a writ of certiorari from February 26, 2024 to March 19, 2024, submitted to Justice Alito.

Attorneys

Danny Werfel, Commissioner of Internal Revenue
Elizabeth B. Prelogar — Petitioner