No. 25A732
Anastasios M. Smalis v. Commissioner of Internal Revenue
Tags: asset-seizure collection-action due-process iRS-notice jurisdictional-challenge tax-court-jurisdiction
Latest Conference:
N/A
Question Presented (from Petition)
Question not identified.
Question Presented (AI Summary)
Whether the Tax Court's jurisdictional requirements for challenging IRS notices and collection actions violate a taxpayer's due process rights when the taxpayer claims lack of proper notice
Docket Entries
2025-12-22
Application (25A732) granted by Justice Alito extending the time to file until March 2, 2026.
2025-12-17
Application (25A732) to extend the time to file a petition for a writ of certiorari from January 1, 2026 to March 2, 2026, submitted to Justice Alito.
Attorneys
Anastasios M. Smalis
Anastasios M. Smalis — Petitioner
Federal Respondents
D. John Sauer — Solicitor General, Respondent