iRS-discretion

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
24-278 Ryan K. Jones, et ux. v. United States Tenth Circuit 2024-09-11 Denied Response Waived constitutional-authority due-process interstate-commerce iRS-discretion takings-clause tax-collection-powers 1. Whether this Court should overrule United States v. Thompson, and all of the cases which followed it, which relied on its declaration of inherent (…
20-110 Jack S. Kannry, et ux. v. Commissioner of Internal Revenue Second Circuit 2020-08-03 Denied Response WaivedRelisted (2) administrative-law disaster-relief disaster-tax-relief federal-tax-procedure irs-discretion irs-regulations stafford-act statutory-interpretation tax-procedure taxpayer-rights The question thereby presented is whether the IRS should be free to pick and choose which mandated statutes and regulations to apply, and to avoid oth…