No. 24-1317
Brian D. Swanson v. Commissioner of Internal Revenue
Response Waived
Latest Conference:
2025-09-29
Question Presented (from Petition)
1. Does the Tax Code authorize the employer to determine the employee's income tax liability without consent and may the Commissioner of Internal Revenue compel the employee to swear under penalty of perjury that the employer's determination is correct?
2. May the Commissioner of Internal Revenue tax payments as income?
3. Did Puerto Rico become an Incorporated Territory on July 3, 1952 when Congress approved its constitution?
Question Presented (AI Summary)
Does the Tax Code authorize the employer to determine the employee's income tax liability without consent and may the Commissioner of Internal Revenue compel the employee to swear under penalty of perjury that the employer's determination is correct?
Docket Entries
2025-10-06
Petition DENIED.
2025-07-16
DISTRIBUTED for Conference of 9/29/2025.
2025-07-10
Waiver of Federal Respondents of right to respond submitted.
2025-07-10
Waiver of right of respondent Federal Respondents to respond filed.
2025-05-27
Petition for a writ of certiorari filed. (Response due July 28, 2025)
Attorneys
Brian D. Swanson
Brian D. Swanson — Petitioner
Federal Respondents
D. John Sauer — Solicitor General, Respondent
Moez Mansoor Kaba — Hueston Hennigan LLP, Respondent