tax-fraud
15 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-988 | Stephanie Murrin v. Commissioner of Internal Revenue | Third Circuit | 2026-02-19 | Pending | circuit-split innocent-taxpayer-liability internal-revenue-code statute-of-limitations tax-assessment-limitations tax-fraud | Whether, under 26 U.S.C. § 6501(c)(1), the IRS may assess tax beyond the Code's three-year limitations period based solely on the fraudulent intent of… | |
| 25A778 | Stephanie Murrin v. Commissioner of Internal Revenue | Third Circuit | 2026-01-05 | Application | innocent-taxpayer iRS-assessment limitations-period section-6501 tax-court tax-fraud | Whether the IRS can assess taxes beyond the usual three-year deadline when the taxpayer's preparer intended to file a false or fraudulent return, but … | |
| 25-739 | Herbert Hirsch, et al. v. United States Tax Court | Eleventh Circuit | 2025-12-22 | Pending | Amici (3)Response RequestedResponse Waived | administrative-proceedings constitutional-rights jury-trial mandamus seventh-amendment tax-fraud | 1. Whether the court of appeals must issue a writ of mandamus when a petitioner is erroneously denied a jury trial, without considering whether the ri… |
| 25-323 | Michael F. Kissell v. Pennsylvania Office of the Budget Legal Office, et al. | Third Circuit | 2025-09-18 | Denied | Response Waived | constitutional-rights professional-misconduct retaliation subject-matter-jurisdiction tax-fraud title-vii | 1. Whether subject matter jurisdiction matter was properly invoked involving a continuing violation of Title VII, 1983 etc. in the underlying claims… |
| 23-5335 | Young Bok Song v. Tony Parker, et al. | Sixth Circuit | 2023-08-10 | Denied | IFP | civil-procedure civil-rights claim-interpretation constitutional-rights court-of-appeals district-court due-process section-1983 standing tax-fraud | WHETHER THE TN U.S. DISTRICT COURT AND U.S. COURT OF APPEALS ARE INCORRECT IN READING SCHOLL V. MNUCHIN, # 20-CV-05309 (N.D. CAL. SEP. 24, 2020), 489 … |
| 21-6090 | Olry Maurival v. United States | Eleventh Circuit | 2021-10-26 | Denied | Response WaivedIFP | conspiracy crawford-confrontation criminal-procedure evidence-sufficiency false-tax-return false-tax-returns hearsay-evidence sufficiency-of-evidence tax-fraud | I. WHETHER THE VERDICT OF GUILT WAS SUPPORTED BY SUFFCIENT EVIDENCE TO SUSTAIN A CONVICTION, AND THE EVIDENCE, VIEWED IN A LIGHT MOST FAVORABLE TO THE… |
| 20-1103 | Michael F. Kissell v. Pennsylvania Department of Corrections | Third Circuit | 2021-02-11 | Denied | Response Waived | civil-rights hostile-environment hostile-work-environment jury-award procedural-due-process reinstatement retaliation subject-matter-jurisdiction tax-fraud title-vii | 1. Whether subject matter jurisdiction matter was properly invoked involving a continuing violation of Title VII, 1983 etc in the underlying claims … |
| 20-812 | Lisa M. Folajtar v. Merrick B. Garland, Attorney General, et al. | Third Circuit | 2020-12-15 | Denied | Amici (5) | 2nd-amendment as-applied-challenge constitutional-rights felons felony-prohibition firearm-possession nonviolent-crimes second-amendment self-defense tax-fraud | Whether 18 U.S.C. § 922(g)(1), which permanently prohibits nearly all felons—even those convicted of nonviolent crimes—from possessing firearms for se… |
| 19-6840 | Manuel Antonio Severino v. United States | Eleventh Circuit | 2019-12-04 | Denied | Response WaivedIFP | circuit-split criminal-law criminal-prosecution legal-duty mens-rea statutory-interpretation tax-fraud willfulness | Whether, in a prosecution for aiding and assisting in the preparation or filing of false tax returns under 26 U.S.C. § 7206(2), the government is requ… |
| 19-5757 | Fulvio Flete-Garcia v. United States | First Circuit | 2019-08-29 | Denied | Response WaivedIFP | aggravated-identity-theft conspiracy conversion-of-government-property evidentiary-hearing government-as-victim government-property identity-theft loss-calculation sentencing-enhancement sentencing-guidelines sentencing-guidelines-enhancement tax-fraud tax-fraud-conspiracy victim-enhancement | 1. Whether, in determining the sentence for a tax-fraud conspiracy where the defendant is charged with conversion of government property and aggravate… |
| 19-139 | Delmar Hardy v. United States | Ninth Circuit | 2019-07-30 | Denied | cheek-v-united-states criminal-tax good-faith good-faith-reliance jury-instruction jury-instructions professional-reliance reliance-on-accountant specific-intent tax-fraud tax-law tax-professional willfulness | 1. Does this Court's decision in Cheek v. United States, 498 U.S. 192 (1991), require a court to apply a subjective standard in determining whether th… | |
| 18-8581 | Robert Nicholas Brooks v. United States | Fifth Circuit | 2019-03-27 | Denied | Response WaivedIFP | bank-fraud commerce-clause constitutional-rights due-process fifth-amendment grand-jury grand-jury-indictment sixth-amendment subject-matter-jurisdiction tax-fraud venue wire-fraud | Question 1: Whether the Supreme Court is obliged to address and determine whether the District and Appellate Courts violated Petitioner's Fifth and Si… |
| 18-1133 | Henry J. Langer, et ux. v. Commissioner of Internal Revenue | Eighth Circuit | 2019-03-01 | Denied | Response Waived | 8th-circuit burden-of-proof civil-procedure clear-and-convincing-evidence penalty-assessment tax-court tax-court-review tax-evasion tax-fraud tax-liability tax-penalties | Whether Respondent has proved by clear and convincing evidence that Henry J. Langer is liable for the fraud penalty for the years 2011, 2012, and 2013… |
| 18-1066 | Tracy Chang and Howard Hsu v. United States | Ninth Circuit | 2019-02-14 | Denied | Response Waived | criminal-defense criminal-procedure fourth-amendment good-faith good-faith-defense good-faith-reliance jury-instructions search-warrant standing tax-fraud | 1. Defendants requested instructions on their theory of defense, that they relied in good faith upon the professional advice of their CPAs when prepar… |
| 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… |