collection
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 21-1599 | Hanna Karcho Polselli, et al. v. Internal Revenue Service | Sixth Circuit | 2022-06-28 | Judgment Issued | Amici (6)Relisted (2) | collection delinquent-taxpayer irc-section-7609 irs judicial-review notice-requirement recordkeeper-exception standing summons summons-notice tax-law | The Internal Revenue Code generally requires the IRS, when it serves a summons on a third-party recordkeeper for records pertaining to a person "ident… |
| 19-10 | James W. Smith v. United States | Tenth Circuit | 2019-07-01 | Denied | Response Waived | assessment collection due-process internal-revenue-code mandatory-provisions notice payment sovereign-capacity statute-of-limitations tax-court-jurisdiction tax-deficiency transferee-liability | 1. The Meaning of "Shall" in the Internal Revenue Code. Sections 6501(a), 6213(a), and 6901(a) of the Internal Revenue Code all provide that the Gove… |