No. 25-684
Malcolm Curtis, et ux. v. Department of the Treasury, et al.
Response Waived
Latest Conference:
2026-01-09
Question Presented (from Petition)
Whether granting the IRS a judicial presumption of correctness violates due process and equal protection in a case where a taxpayer is accused of not reporting income from a 'legal source', when the IRS fails to introduce any evidence that the taxpayer actually received the alleged unreported income?
Question Presented (AI Summary)
Whether granting the IRS a judicial presumption of correctness violates due process and equal protection when the IRS fails to introduce evidence of unreported income from a legal source
Docket Entries
2026-01-12
Petition DENIED.
2025-12-23
DISTRIBUTED for Conference of 1/9/2026.
2025-12-15
Waiver of Dept. of Treasury, et al. of right to respond submitted.
2025-12-15
Waiver of right of respondent Dept. of Treasury, et al. to respond filed.
2025-11-01
Petition for a writ of certiorari filed. (Response due January 12, 2026)
Attorneys
Dept. of Treasury, et al.
D. John Sauer — Solicitor General, Respondent
Malcolm Curtis
Rebekah Len Parker — Law Office of Rebekah L. Parker, Petitioner