tax-debt
6 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 24-108 | John Paul Salvador v. United States | Ninth Circuit | 2024-07-31 | Denied | Amici (6) | bankruptcy-code circuit-split discharge discharge-ability honest-and-reasonable-attempt income-tax-return late-filed-returns late-filing tax-debt tax-debts | The Bankruptcy Code provides that an individual debtor's unpaid tax debts are dischargeable so long as they meet certain requirements. For older tax d… |
| 24-29 | PennyMac Loan Services, LLC v. Roosevelt Associates, RIGP, et al. | Rhode Island | 2024-07-11 | Denied | Amici (1)Response Waived | constitutional-law due-process excess-equity just-compensation municipal-taking private-investors property-rights takings-clause tax-debt tax-sale | Under Rhode Island's statutory scheme for collecting delinquent fire district fees and ad valorem real property taxes , a municipalit y took and conve… |
| 23A1034 | John Paul Salvador v. United States | Ninth Circuit | 2024-05-21 | Presumed Complete | bankruptcy-code bankruptcy-discharge circuit-split late-filed-return nondischargeable-debt tax-debt | Question not identified. | |
| 22-166 | Geraldine Tyler v. Hennepin County, Minnesota, et al. | Eighth Circuit | 2022-08-23 | Judgment Issued | Amici (44)Response RequestedResponse WaivedRelisted (3) | civil-forfeiture constitutional-law due-process eighth-amendment excessive-fine excessive-fines government-forfeiture property-rights takings-clause tax-debt | Hennepin County confiscated 93-year-old Geraldine Tyler's former home as payment for approximately $15,000 in property taxes, penalties, interest, and… |
| 21-912 | Jeffrey T. Maehr v. Department of State | Tenth Circuit | 2021-12-21 | Denied | Response Waived | administrative-action civil-rights constitutional-rights debt-collection due-process government-sanction passport passport-revocation tax tax-debt travel | Pursuant to a recently enacted federal statute, the State Department revoked Petitioner Jeffrey Maehr's passport, and hence his constitutionally estab… |
| 18-9679 | Gary Raymond Harvey, et ux. v. United States | Ninth Circuit | 2019-06-14 | Denied | Response WaivedRelisted (2)IFP | in conflict with Chevron and Section 6325(f)(2) administrative-law administrative-procedure chevron-deference irs-fiduciary-duty irs-lien lien-validity limitation-period statute-of-limitations statutory-interpretation tax-debt tax-lien-reinstatement-validity tax-procedure | Congress enacted the Release of lien or discharge of property Act, 26 U.S.C.A. § 6325 (f) (2); Public Law 115-281, approved 12/1/18, to inform both th… |