| 25A732 |
Anastasios M. Smalis v. Commissioner of Internal Revenue |
Third Circuit |
2025-12-22 |
Application |
|
asset-seizure collection-action due-process iRS-notice jurisdictional-challenge tax-court-jurisdiction |
Question not identified. |
| 24A256 |
Commissioner of Internal Revenue v. Jennifer Zuch |
Third Circuit |
2024-09-11 |
Presumed Complete |
|
iRS-proceedings levy-review mootness tax-court-jurisdiction tax-credits underlying-tax-liability |
Question not identified. |
| 23-7045 |
Carol Ann McBratnie v. Charles Paul Rettig, et al. |
Sixth Circuit |
2024-03-22 |
Denied |
Response WaivedIFP |
26-usc-7436 28-usc-2680c administrative-procedures-act constitutional-challenge constitutional-challenges due-process federal-payment-levy-program federal-tort-claims-act gross-negligence irs-administrative-remedy tax-court-jurisdiction |
What does the jurisdictional checkbox on Tax Court Form 2 represent ? Is it restricted to
26 USC §7436 and businesses only, or do workers such as McBr… |
| 23-1037 |
Commissioner of Internal Revenue v. Isobel Berry Culp, et vir |
Third Circuit |
2024-03-19 |
Denied |
|
26-usc-6213 internal-revenue-service judicial-review petition-timeliness statutory-interpretation tax-assessment tax-court-jurisdiction tax-deficiency tax-procedure untimely-petition |
1. Whether 26 U.S.C. 6213(a) grants the Tax Court jurisdiction to review an untimely petition for redetermination of a tax deficiency?
2. Even assumi… |
| 23-5680 |
Daniel Villa v. Commissioner of Internal Revenue |
District of Columbia |
2023-10-02 |
Denied |
Response WaivedRelisted (3)IFP |
administrative-procedure-act agency-action direct-evidence due-process judicial-review standing statutory-interpretation tax-court-jurisdiction tax-relief-and-health-care-act-of-2006 whistleblower whistleblower-award |
Section 704 of the Administrative Procedure Act subject's final agency actions to mandatory judicial review if no other adequate remedy exists in any … |
| 22-291 |
Brian H. McLane v. Commissioner of Internal Revenue |
Fourth Circuit |
2022-09-27 |
Denied |
Amici (1)Response Waived |
appeals-hearing internal-revenue-service notice-of-deficiency overpayment-determination tax-appeals tax-collection tax-court tax-court-jurisdiction tax-liability tax-overpayment |
When the Internal Revenue Service (IRS) determines a taxpayer owes more than reported on a return, it may mail a notice of deficiency to the taxpayer.… |
| 22-185 |
Mandy Mobley Li v. Commissioner of Internal Revenue |
District of Columbia |
2022-08-30 |
Denied |
Response Waived |
administrative-procedure-act agency-action circuit-split internal-revenue-service judicial-review statutory-interpretation tax-court-jurisdiction tax-relief-and-health-care-act-of-2006 united-states-tax-court whistleblower-award |
1. Whether threshold rejections of whistleblower award requests are immune from the judicial review process established through the Administrative Pro… |
| 19-1343 |
In Re Edward Starling |
|
2020-06-05 |
Rehearing |
Relisted (3) |
article-i article-i-court civil-procedure due-process income-tax-refund judicial-authority jurisdiction quasi-in-rem question-not-identified tax-court tax-court-jurisdiction title-26 |
(1) The Scope Of Complete Exclusive Jurisdictional Authority of the United States Tax Court Under Article I of The United States Constitution Upon Tit… |
| 19-536 |
Bocilla Island Seaport, Inc., fka Highpoint Tower Technology, Inc. v. Commissioner of Internal Revenue |
Eleventh Circuit |
2019-10-24 |
Denied |
Response Waived |
basis-adjustment deficiency-determination due-process partner-level partner-level-penalty partner-level-proceeding partnership-basis penalty penalty-imposition reasonable-cause statutory-interpretation tax-court tax-court-jurisdiction tax-procedure united-states-v-woods |
This Tax Court partner-level penalty jurisdiction case raises these four interrelated issues:
1) Should "each partner's outside basis [in his partner… |
| 19-175 |
Brad S. Francis, et al. v. Commissioner of Internal Revenue |
Eighth Circuit |
2019-08-07 |
Denied |
Response Waived |
administrative-procedure-act agency-misconduct appellate-procedure due-process jurisdiction notice-of-deficiency personal-jurisdiction reasoned-opinion statutory-notice subject-matter-jurisdiction tax-court tax-court-jurisdiction |
The Eighth Circuit has departed from the accepted and usual course of judicial proceedings under Federal Rule of Appellate Procedure 47(a) and, in so … |
| 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… |
| 18-1270 |
Henry M. Jagos, et ux. v. Commissioner of Internal Revenue |
Sixth Circuit |
2019-04-03 |
Denied |
Response Waived |
administrative-law administrative-procedure circuit-court-split circuit-split civil-procedure due-process eighth-circuit judicial-review jurisdiction notice-of-deficiency sixth-circuit standing tax-appeals tax-court tax-court-jurisdiction tax-procedure |
1. Did the Tax Court lack jurisdiction when it had no facially legitimate notice of deficiency?
2. Did the Sixth Circuit Court Of Appeals properly co… |
| 18-1069 |
Diebold Foundation, Inc., Transferee v. Commissioner of Internal Revenue |
Second Circuit |
2019-02-15 |
Denied |
|
circuit-split commissioner-notice jurisdictional-issue second-circuit statutory-interpretation tax-appeals tax-court-jurisdiction tax-liability tax-notice tax-procedure tax-year taxable-year waiver |
1. Whether the Tax Court lacks jurisdiction to consider and determine a liability for an incorrect taxable year when it does not have jurisdiction ove… |
| 18-6128 |
Norman Douglas Diamond v. Commissioner of Internal Revenue |
District of Columbia |
2018-09-28 |
Denied |
Response WaivedRelisted (2)IFP |
due-process fraud irs irs-corruption jurisdiction jurisdictional-notice overpayment-refund statutory-guarantee statutory-notice tax tax-court tax-court-jurisdiction tax-deficiency tax-evasion tax-fraud |
Former IRS employees have been for fraud and embezzlement of income tax withholdings originally collected legally. The IRS still does not credit petit… |