iRS-authority

5 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
23-571 Madeleine Pickens v. United States Ninth Circuit 2023-11-28 Denied Amici (1) 6324(a)(2) decedent-property estate-tax estate-taxes higley-v-commissioner iRS-authority personal-liability statutory-interpretation tax-lien trust-beneficiaries When an individual passes away, the executor of his estate must pay estate taxes. If the executor fails to pay, the Internal Revenue Service may enfor…
22-1232 Bernard D. Holland v. Commissioner of Internal Revenue Fourth Circuit 2023-06-23 Denied Response WaivedRelisted (2) civil-procedure constitutional-authority constitutional-law direct-taxation due-process form-4852 internal-revenue-service irs-authority standing tax-law 1. Is the Internal Revenue Service required to follow the Law as written in The United States Constitution regarding Direct Taxation? 2. Is the Inter…
20-1079 Richard E. Boggs v. United States Fourth Circuit 2021-02-08 Denied Response Waived 4th-amendment 5th-amendment administrative-law civil-procedure civil-rights federal-procedure fifth-amendment fourth-amendment internal-revenue-enforcement irs-authority judicial-review 1) Does 26 U.S.C. §7608 (Authority of internal revenue enforcement officers) establish the relevant requisite authority of IRS agents and did Special …
20-529 Richard E. Boggs v. United States Fourth Circuit 2020-10-21 Denied Response WaivedRelisted (2) 4th-amendment 5th-amendment administrative-law administrative-procedure civil-rights enforcement-scope fifth-amendment fourth-amendment internal-revenue-enforcement irs-authority judicial-review standing 1) Does 26 U.S.C. §7608 (Authority of internal revenue enforcement officers) establish the relevant requisite authority of IRS agents and did Special …
20-5255 Don Mashak v. Commissioner of Internal Revenue Eighth Circuit 2020-08-04 Denied Response WaivedIFP civil-rights constitutional-rights due-process first-amendment irs-authority natural-law natural-rights retaliation rule-of-law tax-enforcement 1)At every step in the process, is it unconstitutional for Respondent Commissioner of Internal Revenue (IRS) to be punish or retaliate against any cit…