due-process-challenge

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Case Title Lower Court Docketed Status Flags Tags Question Presented
19-488 Steven T. Waltner, et ux. v. Commissioner of Internal Revenue Ninth Circuit 2019-10-15 Denied Relisted (2) administrative-law administrative-regulation certified-mail circuit-split common-law-mailbox-rule due-process-challenge irc-section-7502 mailbox-rule postmark statutory-interpretation tax-court tax-filing 1. Whether the Ninth Circuit incorrectly held, in conflict with precedents in the Third, Eighth, Ninth, and Tenth Circuits, that under 26 CFR §301.750…