tax-levy

3 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
25A435 The Society of Apostolic Church Ministries Bishop, Elizabeth Gardner Corporation Sole and Her Successors v. United States Ninth Circuit 2025-10-16 Presumed Complete internal-revenue-service nominee-theory property-rights religious-organization tax-levy tax-lien Question not identified.
24-416 Commissioner of Internal Revenue v. Jennifer Zuch Third Circuit 2024-10-15 Judgment Issued Amici (4) administrative-review internal-revenue-service jurisdictional-challenge pre-deprivation-proceeding tax-court tax-levy Whether a proceeding under 26 U.S.C. 6330 for a pre-deprivation determination about a levy proposed by the Internal Revenue Service to collect unpaid …
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…