tax-refund
17 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-328 | Norman Douglas Diamond v. United States, et al. | District of Columbia | 2025-09-18 | Denied | Response Waived | administrative-error iRS-procedure judicial-jurisdiction statutory-compliance tax-refund withholding-credits | 1. The case of Peretz v. US (Fed. Cl. 2020 affd Fed. Cir. 2022) reveals a malicious pattern including cases of Peretz and petitioner Diamond. The IRS … |
| 24A456 | In Re Mawule Tepe | Fifth Circuit | 2024-11-06 | Denied | administrative-seizure constitutional-rights due-process fifth-amendment fourth-amendment tax-refund | 1 Whether Internal Revenue Service (or IRS) can ABUSE ITS AUTHORITY and seize Applicant Mawule Tepe's 2022 and 2023 Tax Refund without Due process of … | |
| 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… |
| 23-382 | Phyllis Carr v. Internal Revenue Service, et al. | Ninth Circuit | 2023-10-12 | Denied | Response Waived | administrative-procedure irs-audit tax-complaints tax-dispute-resolution tax-procedure tax-refund taxpayer-advocate-service taxpayer-bill-of-rights | 1. Does the closing of an examination/audit following complaints of violation of the Taxpayer Bill of Right against the IRS auditors during the audit … |
| 22-7817 | Garland E. Williams v. United States | Federal Circuit | 2023-06-20 | Denied | Response WaivedIFP | civil-procedure civil-rights due-process internal-revenue-service jurisdictional-challenge standing statutory-interpretation takings takings-clause tax tax-refund | 1. Whether claimed pursuant 28 U.S.C. § 1491 (a) (1) United States Constitutional Article III, Section 2, Amendment 5, due process of law Takings, wit… |
| 22-7175 | Marvin Eduardo Luna Gomez v. Internal Revenue Service | Fourth Circuit | 2023-04-03 | Denied | Response WaivedIFP | civil-rights constitutional-claim data-breach due-process federal-statute identity-theft iRS-liability standing tax-refund | WHETHER COURT WAS ARGU JURISDICTION AND WHETHER COMPLAINT STATES A CLAIM ARE QUESTIONS OF LAW REVIEWED DE NOVO. |
| 22-814 | William R. Tinnerman v. United States | Eleventh Circuit | 2023-02-28 | Denied | Response Waived | civil-procedure district-court-jurisdiction flora-rule internal-revenue-code jurisdiction jurisdictional-prerequisite standing statutory-interpretation tax-refund | 1. Under the language of 28 U.S.C. §1346(a)(1), is full payment of tax alleged to be owed for an entire taxable period a jurisdictional prerequisite f… |
| 21-7159 | Garland E. Williams v. United States | Federal Circuit | 2022-02-18 | Denied | Response WaivedIFP | civil-procedure civil-rights due-process judicial-review jurisdictional-threshold merit-injury money-mandating standing statutory-interpretation tax tax-refund | 1. Whether merit injury claims suffice in the undecided proceedings; titled open thereunder; "Williams v. U.S.," 1:21-CV01632-EMR; thereof United Stat… |
| 21-942 | Clark County Bancorporation v. Federal Deposit Insurance Corporation, as Receiver for Bank of Clark County | Ninth Circuit | 2021-12-27 | Denied | administrative-claims declaratory-judgment federal-common-law firrea jurisdiction jurisdictional-rule tax-refund | This case presents an important issue of the failure of lower courts to adhere to relevant Supreme Court decisions, Rodriguez v. FDIC, as Receiver for… | |
| 20-316 | Maria Pappas, Cook County Treasurer, et al. v. A.F. Moore & Associates, Inc., et al. | Seventh Circuit | 2020-09-10 | Denied | Amici (1) | civil-rights comity-doctrine due-process equal-protection real-estate real-estate-assessment tax-assessment tax-injunction-act tax-refund | 1. Whether the Equal Protection Clause mandates that a real estate taxpayer seeking a refund based on an over assessment of real property be able to c… |
| 19-973 | Brian D. Swanson v. United States | Eleventh Circuit | 2020-02-04 | Denied | Response Waived | apportionment capital capital-tax constitutional-taxation direct-tax federal-tax-return income-classification income-tax rule-12(b)(6) tax-refund | 1. May the Respondent collect a direct tax on Petitioner 's capital without going through the rule of apportionment? 2. May Respondent use Petition… |
| 19-402 | Howard L. Baldwin, et ux. v. United States | Ninth Circuit | 2019-09-25 | Denied | Amici (6)Relisted (4) | administrative-law agency-deference brand-x-doctrine common-law common-law-mailbox-rule stare-decisis statutory-interpretation tax tax-refund | (1) Should Brand X be overruled? (2) What, if any, deference should a federal agency's statutory construction receive when it contradicts a court's p… |
| 19-334 | Norman Douglas Diamond v. United States, et al. | Ninth Circuit | 2019-09-12 | Denied | Response Waived | administrative-law administrative-procedure civil-rights document-retention due-process government-accountability government-liability jurisdictional-challenge non-resident-rights standing takings tax tax-refund unauthorized-collection | 1. Despite the US jailing former IRS employees for stolen identity refund fraud, the IRS still refuses to refund the legitimate taxpayer's overpayment… |
| 18-1269 | Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc. v. Federal Deposit Insurance Corporation, as Receiver for United Western Bank | Tenth Circuit | 2019-04-03 | Judgment Issued | Amici (1)Relisted (2) | affiliated-group affiliated-groups bob-richards-rule circuit-split corporate-taxation federal-common-law state-law tax-refund | Whether courts should determine ownership of a tax refund paid to an affiliated group based on the federal common law "Bob Richards rule," as three Ci… |
| 18-611 | John J. Tatar v. United States | Sixth Circuit | 2018-11-09 | Denied | Response WaivedRelisted (2) | administrative-claim burden-of-proof civil-procedure due-process equal-protection frivolous-claims rule-of-law tax-evasion tax-refund | Did Petitioner—Tatar when he filed his Form(s) 843, Claim(s) for Refund concerning the tax years 1996 through and inclusive to 2010, with the Responde… |
| 18-241 | Paminder S. Parmar, Individually and as Executor of the Estate of Surinder K. Parmar, et al. v. Lisa Madigan, Attorney General of Illinois, et al. | Illinois | 2018-08-24 | Denied | constitutional-challenge due-process estate-tax jurisdiction post-deprivation-remedy retroactive-application retroactivity sovereign-immunity statutory-interpretation tax-refund | This Court held in Reich v. Collins, 513 U.S. 106, 108 (1994) that "due process requires a 'clear and certain' remedy for taxes collected in violation… | |
| 18-5013 | Gina Brasher Langley v. United States | Federal Circuit | 2018-06-28 | Denied | Response WaivedIFP | administrative-procedure civil-procedure claims-process due-process equal-protection federal-tax government-response interest marital-tax-liabilities solicitor-general standing tax-refund tax-transcripts | The United States Solicitor General waived his right to respond on 11-23-2015 in this Court's Case 15-6929 to the Petitioner's claim for refund for ta… |