criminal-tax
5 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 22-729 | Thomas D. Selgas v. United States | Fifth Circuit | 2023-02-06 | Denied | Response Waived | 26-usc-7201 criminal-tax criminal-tax-law irc-section-371 irc-section-7201 tax-conspiracy tax-deficiency tax-due-and-owing tax-evasion | 1. Whether a person charged with only evasion of the payment of taxes under 26 U.S.C. §7201 can be convicted, when there is no tax due and owing. 2. … |
| 22-266 | Gary S. Christensen v. United States | Ninth Circuit | 2022-09-21 | Denied | Amici (1)Response Waived | 26-usc-6201(a)(4) criminal-tax criminal-tax-law due-process irs-assessment restitution return-mail-inc-v-united-states-postal-service return-mail-precedent subject-matter-jurisdiction tax-restitution | Does this Court's holding in Return Mail, Inc. v. United States Postal Service, 139 S. Ct. 1853 (2019) overturn every case holding the Internal Revenu… |
| 21-338 | Gary S. Christensen v. United States | Ninth Circuit | 2021-09-02 | Denied | Response Waived | 16th-amendment criminal-tax due-process equal-protection federal-jurisdiction irs-determination precedent-interpretation restitution sixteenth-amendment tax-liability | Where no determination of federal tax liability has been made by the IRS and the court of appeals has ruled patently contrary to this court's decision… |
| 19-139 | Delmar Hardy v. United States | Ninth Circuit | 2019-07-30 | Denied | cheek-v-united-states criminal-tax good-faith good-faith-reliance jury-instruction jury-instructions professional-reliance reliance-on-accountant specific-intent tax-fraud tax-law tax-professional willfulness | 1. Does this Court's decision in Cheek v. United States, 498 U.S. 192 (1991), require a court to apply a subjective standard in determining whether th… | |
| 18-7133 | Paul Burks v. United States | Fourth Circuit | 2018-12-20 | Denied | Response WaivedIFP | civil-procedure criminal-law criminal-procedure criminal-tax due-process elements federal-courts federal-prosecution indictment indictment-elements pretrial-motion statutory-interpretation substantive-law tax-law uncertainty | Contrary to the rule in James v. United States, 366 U.S. 213 (1961), is the substantial existence of uncertainty in the governing substantive tax law … |