tax-filing

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
21-490 Judith S. Coffey, et al. v. Commissioner of Internal Revenue Eighth Circuit 2021-10-04 Denied even if it is subsequently determined that the ta assessment-period bona-fide-resident internal-revenue-code section-6501(a) section-932(c)(2) statute-of-limitations tax-filing tax-return u.s.-virgin-islands Whether a Form 1040 (U.S. Individual Income Tax Return) filed with the U.S. Virgin Islands Bureau of Internal Revenue ("VIBIR") pursuant to Section 93…
19-488 Steven T. Waltner, et ux. v. Commissioner of Internal Revenue Ninth Circuit 2019-10-15 Denied Relisted (2) administrative-law administrative-regulation certified-mail circuit-split common-law-mailbox-rule due-process-challenge irc-section-7502 mailbox-rule postmark statutory-interpretation tax-court tax-filing 1. Whether the Ninth Circuit incorrectly held, in conflict with precedents in the Third, Eighth, Ninth, and Tenth Circuits, that under 26 CFR §301.750…