Ryan K. Jones, et ux. v. United States
1. Whether this Court should overrule United States v. Thompson, and all of the cases which followed it, which relied on its declaration of inherent (unstated in the Constitution), absolute, functionally-unlimited sovereign tax-collection power in the central, federal government vis-a-vis U.S. citizens, and rule instead that the federal government has no such inherent powers to collect the income tax authorized by the 16th Amendment above and beyond those of an ordinary creditor.
2. Whether this Court should overrule United States v. Carolene Prods. Co, and Wickard v. Filburn โ and all of the cases following them which ruled that the Interstate Commerce clause of the Constitution's Article I ยง 8 provides the central, federal government the power to police any and all "commercial" behavior of citizens and businesses, granting it functionally-unlimited, plenary power to issue orders to the citizens to do anything having any "commercial" aspect simply because it claims any such order has any "rational basis" โ and rule that, instead, the Interstate Commerce clause does not grant the federal government such functionally-unlimited discretionary power to dictate/police actions by individual citizens or businesses.
3. Whether the Takings clause of the 5th Amendment, the 7th Amendment, and the Equal Protection clause of the 14th Amendment together, and each, separately, preclude Executive branch agencies of the central, federal government, including the IRS, from exercising discretionary power to impose (or withhold) penalties of any kind unilaterally, with no judicial due process, on individual citizens and businesses of the United States.
Whether the Supreme Court should reconsider the IRS's tax collection powers and constitutional authority under the Interstate Commerce Clause and Takings Clause