tax-law
53 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-684 | Malcolm Curtis, et ux. v. Department of the Treasury, et al. | Ninth Circuit | 2025-12-11 | Denied | Response Waived | burden-of-proof due-process equal-protection income-reporting judicial-presumption tax-law | Whether granting the IRS a judicial presumption of correctness violates due process and equal protection in a case where a taxpayer is accused of not … |
| 25-680 | Bernard T. Swift, Jr., et ux. v. Commissioner of Internal Revenue | Fifth Circuit | 2025-12-11 | Pending | Amici (1) | administrative-procedure internal-revenue-code penalty-assessment statutory-construction supervisory-approval tax-law | When must an IRS employee secure written supervisory approval for a penalty assessment to be valid? |
| 25A611 | Paul Kenneth Cromar v. United States | Tenth Circuit | 2025-11-24 | Application | criminal-statute pro-se-petition property-seizure statutory-interpretation tax-law tenth-circuit | Whether 26 U.S.C. § 7212(b), which criminalizes forcible rescue of "property after it shall have been seized under this title," applies to property ju… | |
| 25-300 | William A. Goddard, et al. v. United States | Ninth Circuit | 2025-09-16 | Denied | Response Waived | administrative-procedure bad-faith evidentiary-hearing irs-summons law-firm-records tax-law | 1. Whether a law firm can be denied the opportunity to challenge an IRS summons for law firm trust account records based solely on an IRS declaratio… |
| 25-5542 | Francis Burns v. United States | Seventh Circuit | 2025-09-04 | Denied | Response WaivedIFP | constitutional-rights criminal-procedure due-process federal-tax-code tax-law taxpayer-bill-of-rights | 1. Was Petitioner, Francis Burns denied his Constitutionally-protected Common Law right under the Taxpayer Bill of Rights where the UNITED STATES OF A… |
| 24-6781 | Saud A. Alessa v. United States | Ninth Circuit | 2025-03-17 | Denied | Response WaivedIFP | civil-tax-code criminal-liability due-process evidence-preclusion tax-law willfulness | Whether the district court can preclude a defendant from presenting evidence about the complexity in the civil tax code to defend against the governme… |
| 24-881 | Georgia Association of Club Executives, Inc. v. Georgia, et al. | Georgia | 2025-02-18 | Denied | Amici (3)Response RequestedResponse WaivedRelisted (2) | content-based-regulation first-amendment intermediate-scrutiny reed-v-gilbert strict-scrutiny tax-law | A Georgia statute imposes a tax that, on its face, singles out businesses defined by the content of their expression; the State seeks to justify the t… |
| 24-6386 | Richard Edward Boggs v. United States | Fourth Circuit | 2025-01-24 | Denied | Response WaivedRelisted (2)IFP | constitutional-interpretation due-process federal-income-tax sixteenth-amendment tax-law territorial-jurisdiction | 1) The lower courts, the Plaintiff, and the Plaintiff attorneys disregarded and evaded establishing proof of the requisite territorial jurisdiction on… |
| 23-6828 | Warren J. Levering v. Nebraska | Nebraska | 2024-02-26 | Denied | Response WaivedIFP | chevron-deference child-support economic-impact-payments federal-statutory-construction statutory-interpretation tax-law tax-refund treasury-offset-program | Did the Nebraska Supreme Court violate the U.S. Supreme Court's rules of Federal statutory construction by construing 26 U.S.C. §6428A to NOT exempt t… |
| 23-653 | Ritchie N. Stevens, et al. v. Commissioner of Internal Revenue | Ninth Circuit | 2023-12-15 | Denied | Response Waived | civil-procedure irs net-operating-loss partnership partnership-audit tax tax-court tax-law tefra tefra-regime unsigned-returns | 1. Whether a net operating loss carryover to a future year that is an "affected item" under the TEFRA Partnership audit regime can be included within … |
| 23-6145 | Daniel E. Salley v. United States | Seventh Circuit | 2023-12-01 | Denied | Response WaivedIFP | civil-rights criminal-procedure due-process internal-revenue-service mental-competency mental-health-defense property-rights property-seizure statute-of-limitations tax-law treasury-offset-program | Wfoe4-Ke.tr cl collate c^m-duofe, <3uaA swccessfwA busn^e sswiaw ou/rt€.T of ex small 0-CCOuvvHincj ctffevr jpreiwelmo^ sev/evcv) a.u.di'fs cxW jr\ne … |
| 23-413 | Michael Lissack v. Commissioner of Internal Revenue | District of Columbia | 2023-10-19 | GVR | Relisted (2) | administrative-action administrative-law agency-discretion chevron-deference discretion internal-revenue-service statutory-interpretation tax-law tax-whistleblower whistleblower-award | Section 7623 of Title 26 governs the Internal Revenue Service's (hereinafter the "IRS") ability to pay awards to whistleblowers. Prior to 2006, awards… |
| 22-1232 | Bernard D. Holland v. Commissioner of Internal Revenue | Fourth Circuit | 2023-06-23 | Denied | Response WaivedRelisted (2) | civil-procedure constitutional-authority constitutional-law direct-taxation due-process form-4852 internal-revenue-service irs-authority standing tax-law | 1. Is the Internal Revenue Service required to follow the Law as written in The United States Constitution regarding Direct Taxation? 2. Is the Inter… |
| 22-974 | Charles J. Weiss v. United States | Third Circuit | 2023-04-07 | Denied | Response Waived | appeals certiorari collection-due-process due-process internal-revenue-code levy-actions limitations-period statutory-interpretation tax-law writ-of-certiorari | Whether the Internal Revenue Code ("IRC") provision providing for the suspension of levy actions and the running of any period of limitations "for the… |
| 22-808 | Joe Alfred Izen, Jr. v. Commissioner of Internal Revenue | Fifth Circuit | 2023-02-27 | Denied | Response Waived | charitable-deduction deadlines equitable-tolling hardship-exemption I.R.C.-170(f)(12) internal-revenue-code statutory-interpretation substantiation-deadline substantiation-evidence summary-judgment tax-law | 1. Whether equitable tolling may extend substantiation evidence gathering deadlines under I.R.C. § 170(f)(12). 2. Whether Congress lacks the power to… |
| 22-6631 | Larry Welenc v. Commissioner of Internal Revenue | District of Columbia | 2023-01-25 | Denied | Response WaivedIFP | administrative-law administrative-procedure due-process internal-revenue-service irs notice-of-intent property-rights property-seizure seizure tax-law tax-levy taxpayer-rights | 1,) Can the Commissioner of the Internal Revenue Service issue a NON Final Intent of Notice for immediate payment of Amount Due, to be paid within a d… |
| 22-473 | Hancock County Land Acquisitions, LLC v. United States, et al. | Eleventh Circuit | 2022-11-18 | Denied | Response Waived | anti-injunction-act civil-procedure due-process irs iRS-procedure judicial-review tax-assessment tax-collection tax-law taxpayer-rights | Whether the Anti-Injunction Act's bar on lawsuits for the purpose of restraining the assessment or collect of taxes also bars courts from enforcing la… |
| 22-9 | Whirlpool Financial Corporation, et al. v. Commissioner of Internal Revenue | Sixth Circuit | 2022-07-05 | Denied | Amici (3)Response RequestedResponse WaivedRelisted (2) | administrative-law income-taxation internal-revenue-code regulations sixth-circuit sixth-circuit-precedent statutory-interpretation tax-court tax-law treasury-regulations | Whether the divided Sixth Circuit properly held—in conflict with precedent of this Court and settled administrative-law principles—that a statute that… |
| 21-1599 | Hanna Karcho Polselli, et al. v. Internal Revenue Service | Sixth Circuit | 2022-06-28 | Judgment Issued | Amici (6)Relisted (2) | collection delinquent-taxpayer irc-section-7609 irs judicial-review notice-requirement recordkeeper-exception standing summons summons-notice tax-law | The Internal Revenue Code generally requires the IRS, when it serves a summons on a third-party recordkeeper for records pertaining to a person "ident… |
| 21-1457 | Quiller Barnes v. Commissioner of Internal Revenue | Ninth Circuit | 2022-05-18 | Denied | Response Waived | due-process internal-revenue-regulations irs-regulations pension-funds pension-rollover retirement-funds rollover statute-of-limitations tax-assessment tax-law | Were the Petitioner's 1996 Pension funds from Pacific Bell Telephone Company, which was properly rolled over within 60 days of his retirement, per his… |
| 21-6483 | Robert A. McNeil v. Department of State, et al. | District of Columbia | 2021-12-02 | Denied | Response WaivedIFP | administrative-procedure appellate-jurisdiction civil-procedure due-process irs judicial-review passport-revocation standing tax tax-law | Do courts of appeal nationwide exhibit a pattern and practice of refusing to adjudicate EVERY issue presented by the Class of disrespected, unrepresen… |
| 21-775 | Thomas Edward Rubin v. United States | Ninth Circuit | 2021-11-24 | Denied | Response WaivedRelisted (2) | cancellation-of-debt congressional-authority debt-cancellation due-process income-recognition ninth-circuit summary-judgment tax tax-law | Did the Ninth Circuit err when, disregarding the precedential cases in the Ninth Circuit, in sister circuits, and in this Court, it disallowed a taxpa… |
| 21-723 | Mark Alan Staples v. Commissioner of Internal Revenue | Tenth Circuit | 2021-11-16 | Denied | Response Waived | 1st-amendment 5th-amendment administrative-law disability-discrimination due-process equal-protection ex-parte-communication free-speech social-security-law tax-law | Under the United States Constitution, especially the 14th Amendment, "due process of law" and "equal protection of the laws", the 1st Amendment, free … |
| 21-631 | Emily S. Wilson, as Executrix of the Estate of Joseph A. Wilson, et al. v. United States | Second Circuit | 2021-10-29 | Denied | Response Waived | administrative-law chevron-deference foreign-trust irs-policy irs-reporting statutory-interpretation tax-law tax-penalty | Beginning in 1997, the Internal Revenue Service ("IRS") required the owners of foreign trusts to file an annual Form 3520, disclosing the trust's fina… |
| 21-405 | Emerald Home Care, Inc. v. Department of Unemployment Assistance | Massachusetts | 2021-09-15 | Denied | Response Waived | constitutional-rights due-process first-amendment free-speech preemption speech-restriction supremacy-clause tax tax-law | This case concerns, as far as Petitioner can determine, the first law in American history that restricts taxpayers' speech about a tax. It also concer… |
| 21-219 | Clear Channel Outdoor, LLC v. Henry J. Raymond, Director, Department of Finance of Baltimore City | Maryland | 2021-08-16 | Denied | Amici (3)Relisted (2) | billboard-regulation commercial-speech constitutional-scrutiny content-based content-discrimination first-amendment strict-scrutiny takings tax-law zoning | Whether a tax singling out off-premises billboards is subject to heightened scrutiny under the First Amendment. |
| 20-1472 | Boechler, P.C. v. Commissioner of Internal Revenue | Eighth Circuit | 2021-04-21 | Judgment Issued | Amici (6) | claim-processing-rule equitable-tolling internal-revenue-code jurisdiction jurisdictional-requirement tax-court tax-law time-limit | Whether the time limit in Section 6330(d)(1) is a jurisdictional requirement or a claim-processing rule subject to equitable tolling. |
| 20-1344 | Jeffrey T. Maehr v. United States | Tenth Circuit | 2021-03-24 | Denied | Response Waived | 16th-amendment civil-rights constitutional-interpretation due-process income-definition irs standing stare-decisis supreme-court-precedent tax-law taxation | 1. Can the IRS/United States government/Respondent and lower courts consistently call U.S. Supreme Court standing case precedent (stare decisis ) on t… |
| 20-1014 | Organic Cannabis Foundation, LLC, dba Organicann Health Center v. Commissioner of Internal Revenue | Ninth Circuit | 2021-01-28 | Denied | administrative-law due-process equitable-tolling fifth-amendment judicial-notice jurisdictional-deadline tax-law tax-procedure | L Is 26 U.S.C. § 6213(a)'s deficiency petition (90-day) Filing Deadline jurisdictional (such that it is not subject to equitable tolling) under curren… | |
| 20-1031 | Northern California Small Business Assistants, Inc. v. Commissioner of Internal Revenue | Ninth Circuit | 2021-01-28 | Denied | Amici (1) | administrative-procedure civil-procedure equitable-tolling jurisdiction jurisdictional-deadline statutory-interpretation supreme-court supreme-court-precedent tax-law | Is 26 U.S.C. § 6213(a)'s deficiency petition (90-day) Filing Deadline jurisdictional (such that it is not subject to equitable tolling) under current … |
| 20-690 | Michael Sang Han v. United States | District of Columbia | 2020-11-18 | Denied | circuit-split income income-classification intent intent-analysis internal-revenue-code james-v-united-states loan loan-proceeds tax-law | May a court consider factors other than the parties' intent in determining whether a transfer of funds constitutes a non-taxable loan under the Intern… | |
| 20-681 | Daniel E. Larkin, et ux. v. Commissioner of Internal Revenue | District of Columbia | 2020-11-17 | Denied | Response Waived | burden-of-production burden-of-proof civil-procedure irs irs-restructuring judicial-review penalties statutory-interpretation supervisory-approval tax-law tax-penalties | 1. Does the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 685, Title III, which enacted new sections 6751 … |
| 20-645 | Standing Akimbo, LLC, et al. v. United States | Tenth Circuit | 2020-11-12 | Denied | Relisted (13) | 16th-amendment 4th-amendment controlled-substances-act fifth-amendment fourth-amendment preemption self-incrimination state-rights supremacy-clause tax-law | The Petitioners allegedly operate a Colorado state legal cannabis dispensary and sold cannabis in accordance with state law. The IRS claims that altho… |
| 20-558 | Jon D. Adams v. Commissioner of Internal Revenue | Fifth Circuit | 2020-10-29 | Denied | Response Waived | 26-usc-6404e case-law fifth-circuit interest-abatement judicial-review lee-v-commissioner statutory-interpretation tax-abatement tax-law tax-procedure | The Appellant (hereinafter referred to as "the Taxpayer") is seeking abatement of interest assessed by the Appellee (hereinafter referred to as "the C… |
| 19-969 | John M. Marshall, et al. v. Commissioner of Internal Revenue | Ninth Circuit | 2020-02-03 | Denied | Amici (1)Response Waived | creditor-rights federal-law property-transfer recharacterization state-law stern-v-commissioner tax-law tax-liability transaction-recharacterization | Whether, when the true form of the transaction is at issue, the court must determine whether state law would permit a private creditor to collapse or … |
| 19-954 | Brian E. Harriss v. Commissioner of Internal Revenue | Ninth Circuit | 2020-01-30 | Denied | Response Waived | amendment-xvi civil-rights constitutional constitutional-interpretation direct-taxation due-process income-tax ninth-circuit standing statutory tax tax-law | 1. Did the Ninth Circuit commit reversible and plain Constitutional error by recharacterizing, without evidence, Petitioner's right to refute Commissi… |
| 19-929 | Louis S. Shuman, et ux. v. Commissioner of Internal Revenue | Fourth Circuit | 2020-01-24 | Denied | Response WaivedRelisted (2) | 5th-amendment administrative-procedure civil-procedure due-process internal-revenue-code irs judicial-review standing tax tax-law | Whether the IRS and lower Courts application of IRC 6214(b) and IRC 6402 violate the Due Process Clause of the 5th Amendment. |
| 19-7399 | Frederick Charles Harris, II v. United States | Federal Circuit | 2020-01-24 | Denied | Response WaivedIFP | administrative-law asset-seizure civil-procedure due-process irs jurisdiction tax-law | 1. Why was my demand denied when the defendant, the Commissioner of the IRS, admitted in writing that they didn't have jurisdiction to take my assets? |
| 19-6338 | Gerald Nelson v. Commissioner of Internal Revenue | Second Circuit | 2019-10-22 | Denied | Response WaivedRelisted (2)IFP | arbitration arbitration-award back-pay back-pay-settlement civil-rights due-process gross-income gross-income-taxation section-1983 tax tax-law tax-liability unemployment unemployment-benefits | 1. 26 U.S.C 61 (a) , defines Gross income means all income from whatever source derived. Question: If gross income ,includes back pay settlements that… |
| 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… | |
| 19-129 | Neil Feinberg, et al. v. Commissioner of Internal Revenue | Tenth Circuit | 2019-07-26 | Denied | Response Waived | civil-rights controlled-substances-act drug-policy drug-trafficking federal-preemption federalism interstate-commerce irs-tax-code marijuana-legalization preemption state-legalization state-rights tax-law | Did the Tenth Circuit err in holding that the Controlled Substances Act superseded and preempted Colorado marijuana laws? |
| 19-41 | Keith A. Tucker, et ux. v. Commissioner of Internal Revenue | Fifth Circuit | 2019-07-05 | Denied | circuit-split due-process economic-substance-doctrine judicial-doctrine judicial-interpretation statutory-construction statutory-interpretation tax-avoidance tax-law tax-provisions | May the judge-made "economic substance doctrine" be invoked to supplant any tax results that a court deems abusive, even when those results stem from … | |
| 18-1457 | Joseph Allen May v. United States, et al. | Eighth Circuit | 2019-05-22 | Denied | Response Waived | 26-usc-7431 civil-rights discovery discovery-denial-authority discovery-rights due-process federal-courts irs irs-disclosure perpetrator-liability standing tax-law taxpayer-information title-26 | Under Title 26 § 7431, under what authority do the Federal Courts deny Discovery, when the IRS and IRS officers have all of the documents and the Unit… |
| 18-1177 | Bradford G. Peters, as Executor of the Estate of Andrew J. McKelvey, Deceased v. Commissioner of Internal Revenue | Second Circuit | 2019-03-12 | Denied | administrative-law fair-notice internal-revenue-code judicial-gap-filling phantom-regulation separation-of-powers statutory-interpretation tax-law tax-law-exceptionalism tax-regulation treasury-delegation treasury-regulations | Whether, or under what circumstances, the Judiciary may enforce an ambiguous provision of the Internal Revenue Code by filling a statutory gap, when C… | |
| 18-1122 | Alpenglow Botanicals, LLC, et al. v. United States | Tenth Circuit | 2019-02-27 | Denied | Response RequestedResponse WaivedRelisted (2) | 26-usc-280e administrative-determination administrative-determinations administrative-law civil-rights criminal-culpability criminal-law criminal-penalties drug-crimes drug-trafficking due-process irs irs-investigation section-280e standing tax tax-deductions tax-law | 1) Did Congress, under 26 U.S.C. §280E, empower the IRS and its civil auditors to investigate federal drug law crimes and administratively determine w… |
| 18-1100 | Wayne D. Ramsay v. Commissioner of Internal Revenue | Fifth Circuit | 2019-02-22 | Denied | Response Waived | administrative-law administrative-procedure deficiency deficiency-interest interest internal-revenue-service jurisdiction statutory-interpretation tax tax-court tax-law | DOES THE U.S. TAX COURT HAVE JURISDICTION TO DETERMINE DEFICIENCY INTEREST ASSESSED BY THE INTERNAL REVENUE SERVICE? |
| 18-7887 | Rodney Lyle Roberts v. United States | Fifth Circuit | 2019-02-11 | Denied | Response WaivedIFP | 16th-amendment apportionment brushaber-case constitutional-basis constitutional-interpretation direct-income-tax direct-tax fifth-circuit-precedent income-tax parker-v-commissioner precedent sixteenth-amendment tax tax-law | Whether the Fifth Circuit precedent, in their ruling in Parker v. Commissioner 7724F.2d469fliQ'L), becomes unassailable in holding that the Supreme Co… |
| 18-789 | Cecilia M. Hylton v. Commissioner of Internal Revenue | Fourth Circuit | 2018-12-20 | Denied | Response Waived | 26-usc-183 appellate-procedure civil-procedure due-process hobby horse-activity-taxation horse-related-activities per-curiam-decision section-183-hobby-loss tax tax-law taxation unpublished-opinion | 1. Is petitioner denied due process of law when the court of appeals failed to timely advise her whether oral argument (which each party requested) wo… |
| 18-7133 | Paul Burks v. United States | Fourth Circuit | 2018-12-20 | Denied | Response WaivedIFP | civil-procedure criminal-law criminal-procedure criminal-tax due-process elements federal-courts federal-prosecution indictment indictment-elements pretrial-motion statutory-interpretation substantive-law tax-law uncertainty | Contrary to the rule in James v. United States, 366 U.S. 213 (1961), is the substantial existence of uncertainty in the governing substantive tax law … |
| 18-563 | Darren Commander v. United States | Third Circuit | 2018-10-31 | Denied | Response Waived | 26-usc-6672 circuit-split civil-procedure negligence statutory-interpretation summary-judgment tax-law willfulness | Was the Third Circuit's standard for willfulness under 26 U.S.C. § 6672(a) too lax for situations that at best are mere negligence in conflict with th… |
| 18-367 | Mary E. Jacobi v. New York Tax Appeals Tribunal, et al. | New York | 2018-09-20 | Denied | Response Waived | 14th-amendment driver's-license due-process financial-hardship property-interest tax-collection tax-law | The court below properly determined that Petitioner holds a substantial property interest in her driver license sufficient to warrant protection under… |
| 18-356 | Robert Edward Orth v. Commissioner of Internal Revenue | Seventh Circuit | 2018-09-19 | Denied | Response Waived | administrative-regulation all-inclusive-terms citizen-definition citizenship-definition constitutional-claims due-process free-speech impermissible-expansion passport-privileges procedural-due-process statutory-construction tax-law taxpayer-rights | Is the citizen in the statutory definition at 26 U.S.C. § 1402(b) an American, like the Petitioner? Do the individuals in § 1402(b) and 26 C.F.R. 1.1… |
| 18-5353 | Juanita L. Berry v. United States | Third Circuit | 2018-07-25 | Denied | Response WaivedIFP | civil-procedure court-of-appeals district-court due-process income-classification income-tax irs-regulations loans loss-calculation promissory-notes property-rights tax tax-evasion tax-law wire-fraud | 1. Whether the Court of Appeals erred in affirming the District Court's legal holding that promissory notes between Berry and a vendor were income and… |