tax-deficiency
8 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 24-659 | Brian D. Swanson v. Commissioner of Internal Revenue | Eleventh Circuit | 2024-12-18 | Denied | Response WaivedRelisted (2) | administrative-law constitutional-interpretation income-tax tax-deficiency territory-clause uniformity-clause | In light of this Court recent holding in Moore etux v. United States (2024), that income taxes are indirect taxes subject to the Constitution 's Unifo… |
| 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… | |
| 23A738 | Commissioner of Internal Revenue v. Isobel Berry Culp, et vir | Third Circuit | 2024-02-08 | Presumed Complete | assessment judicial-review petition statutory-lien tax-court tax-deficiency | Question not identified. | |
| 22-729 | Thomas D. Selgas v. United States | Fifth Circuit | 2023-02-06 | Denied | Response Waived | 26-usc-7201 criminal-tax criminal-tax-law irc-section-371 irc-section-7201 tax-conspiracy tax-deficiency tax-due-and-owing tax-evasion | 1. Whether a person charged with only evasion of the payment of taxes under 26 U.S.C. §7201 can be convicted, when there is no tax due and owing. 2. … |
| 22-114 | Mark Anthony Blommer v. Commissioner of Internal Revenue | Ninth Circuit | 2022-08-08 | Denied | Response Waived | administrative-law due-process irs irs-procedure non-statutory-notices statutory-compliance substitute-return substitutes-for-return tax-deficiency taxpayer-rights | 1. For a notice of deficiency to exist, must not said notices comply with the statutes? 2. If a taxpayer files a statement as instructed to by the In… |
| 21-7875 | Freya D. Pearson v. United States | Eighth Circuit | 2022-05-16 | Denied | Response WaivedRelisted (2)IFP | appellate-procedure constitutional-right direct-appeal due-process effective-counsel ineffective-assistance notice-of-deficiency notice-of-withdrawal notice-requirement prosecutorial-misconduct tax-deficiency | Does a defendant have a Constitutional Right to Effective Counsel from beginning to end, while in their Direct Appeal? And if that defendant has not w… |
| 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… |
| 18-6128 | 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… |