Collection Due Process

CDP hearing and taxpayer appeal rights in federal tax disputes

1. 专员诉祖赫案

2. Jurisdiction: United States (June 12, 2025)
3. Original Case: Commissioner v. Zuch
4. DefendantsJennifer ZuchPlaintiffsCommissioner of Internal RevenueProsecutorsErica L. RossDefense AttorneysRaza RasheedShay DvoretzkyJudgesAmy Coney BarrettNeil GorsuchInstitutionsSupreme Court of the United StatesUnited States Tax CourtInternal Revenue ServiceUnited States Court of Appeals for the Third Circuit
5. Case Tags: Tax Law;Jurisdiction;Collection Due Process;Mootness