tax-liability
16 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 24-238 | Charles K. Breland, Jr. v. Commissioner of Internal Revenue | Eleventh Circuit | 2024-09-03 | Denied | Response Waived | bankruptcy-court consent-order iRS-claims res-judicata tax-assessment tax-liability | In the Petitioner's Chapter 11 bankruptcy proceeding, the IRS filed multiple proofs of claim asserting that Petitioner owed federal income tax for yea… |
| 22-291 | Brian H. McLane v. Commissioner of Internal Revenue | Fourth Circuit | 2022-09-27 | Denied | Amici (1)Response Waived | appeals-hearing internal-revenue-service notice-of-deficiency overpayment-determination tax-appeals tax-collection tax-court tax-court-jurisdiction tax-liability tax-overpayment | When the Internal Revenue Service (IRS) determines a taxpayer owes more than reported on a return, it may mail a notice of deficiency to the taxpayer.… |
| 21-7531 | Michael G. Peters v. City of Houston, Texas, et al. | Fifth Circuit | 2022-04-04 | Denied | IFP | certiorari-petition civil-procedure civil-rights court-review due-process federal-tax-code free-speech legal-procedure standing statutory-interpretation takings tax-liability | Question not identified. |
| 21-1203 | In Re Roger Rowe | 2022-03-02 | Denied | Response WaivedRelisted (2) | agency-procedure civil-procedure civil-rights constitutional-rights due-process judicial-proceedings judicial-review lien standing statute-of-limitations tax-liability | 1. Whether Petitioner is entitled to relief from a judgment and orders from the Second Circuit court, which conflicts with a decision of this Court … | |
| 21-1067 | Ra Nu Ra Khuti Amen Bey v. United States | Federal Circuit | 2022-02-01 | Denied | Response Waived | civil-rights constitutional-rights due-process federal-jurisdiction federal-questions original-issue-discount secured-party-creditor standing takings tax tax-liability | 1. Whether plaintiffs ' erroneously given "inferior status " and denied the right to redress the UNITED STATES on obligations such as certificates of… |
| 21-338 | Gary S. Christensen v. United States | Ninth Circuit | 2021-09-02 | Denied | Response Waived | 16th-amendment criminal-tax due-process equal-protection federal-jurisdiction irs-determination precedent-interpretation restitution sixteenth-amendment tax-liability | Where no determination of federal tax liability has been made by the IRS and the court of appeals has ruled patently contrary to this court's decision… |
| 20-620 | Anthony Dwayne Williams, et al. v. Commissioner of Internal Revenue | Fifth Circuit | 2020-11-09 | Denied | Response Waived | constitutional-protections constitutional-rights due-process excise-tax federal-income-tax internal-revenue-code nontaxpayer nontaxpayer-status statutory-notice tax-assessment tax-liability taxpayer | Should the United States Federal Income Tax be viewed in a different way (or perspective) when determining the assessment for the liability or penalty… |
| 20-460 | Richard E. Boggs v. United States | Fourth Circuit | 2020-10-09 | Denied | Response Waived | 5th-amendment administrative-determination due-process fifth-amendment irs property-seizure tax-liability withholding-certificate | 1) Did the Internal Revenue Service (IRS) deprive the petitioner of his Constitutional Fifth Amendment right to due process when it failed to offer a … |
| 19-1178 | Robert K. Zabka, et ux. v. United States, et al. | Seventh Circuit | 2020-03-27 | Denied | Response Waived | appellate-jurisdiction civil-procedure civil-procedure-final-judgment-receivership-appeal conflict-of-laws conflicting-precedent due-process federal-courts final-judgment jurisdiction net-operating-loss partnership-property receivership standing tax-liability timeliness | The Circuits are Conflicted The First and Second Circuits are in conflict with the Seventh Circuit as to whether the order appointing a receiver is t… |
| 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 … |
| 19-6338 | 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… |
| 19-435 | SIH Partners LLLP, Explorer Corporation v. Commissioner of Internal Revenue | Third Circuit | 2019-10-02 | Denied | administrative-law agency-interpretation chevron-deference circuit-split irs-regulation revenue-ruling statutory-interpretation tax-liability tax-regulation | The Third Circuit, in conf lict with the D.C., Ninth, and Federal Circuits, deferred to an IRS regulation under step two of Chevron even though the ag… | |
| 18-1474 | Sunoco, Inc. v. United States | Federal Circuit | 2019-05-24 | Denied | Amici (1) | congressional-intent excise-tax federal-circuit renewable-fuels statutory-interpretation tax-credits tax-incentives tax-liability tax-system | Whether the Federal Circuit properly held that tax credits operate as a reduction of tax liability rather than as a payment of taxes owed. |
| 18-1405 | Robert N. Taylor, III v. United States | Third Circuit | 2019-05-08 | Denied | Response Waived | civil-rights constitutional-rights due-process first-amendment good-faith income-tax standing tax tax-liability waiver waiver-of-rights | Whether a citizen who is standing upon his constitutionally protected rights can be compelled, against his good faith understanding of his liability u… |
| 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… |
| 18-1069 | Diebold Foundation, Inc., Transferee v. Commissioner of Internal Revenue | Second Circuit | 2019-02-15 | Denied | circuit-split commissioner-notice jurisdictional-issue second-circuit statutory-interpretation tax-appeals tax-court-jurisdiction tax-liability tax-notice tax-procedure tax-year taxable-year waiver | 1. Whether the Tax Court lacks jurisdiction to consider and determine a liability for an incorrect taxable year when it does not have jurisdiction ove… |