Tax Law

Supreme Court decision on Tax Court jurisdiction under IRC Section 6330

Connelly v. United States
  1. Connelly v. United States
  2. Jurisdiction: United States (June 6, 2024)
  3. Original Case: Connelly v. United States, 602 U.S. ___ (2024)
  4. Victims<![CDATA[无]]>Defendants<![CDATA[United States]]>Plaintiffs<![CDATA[Thomas Connelly]]>Investigators<![CDATA[Internal Revenue Service]]>Prosecutors<![CDATA[无]]>Defense Attorneys<![CDATA[无]]>Plaintiff Attorneys<![CDATA[无]]>Judges<![CDATA[Clarence Thomas]]>Institutions<![CDATA[Supreme Court of the United States]]><![CDATA[Internal Revenue Service]]>
  5. Case Tags: Estate Tax;Corporate Valuation;Tax Law;Supreme Court
Moore v. United States
  1. Moore v. United States
  2. Jurisdiction: United States (June 20, 2024)
  3. Victims<![CDATA[无]]>Defendants<![CDATA[United States]]>Plaintiffs<![CDATA[Charles G. Moore]]><![CDATA[Kathleen F. Moore]]>Investigators<![CDATA[无]]>Prosecutors<![CDATA[United States Department of Justice]]>Defense Attorneys<![CDATA[Solicitor General of the United States]]>Plaintiff Attorneys<![CDATA[Andrew Grossman]]><![CDATA[David B. Rivkin Jr.]]>Judges<![CDATA[Brett M. Kavanaugh]]>Institutions<![CDATA[Supreme Court of the United States]]><![CDATA[Internal Revenue Service]]>
  4. Case Tags: Tax Law;Sixteenth Amendment;Supreme Court Decision;Wealth Tax Debate
专员诉祖赫案
  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
Riley v. Bondi
  1. Riley v. Bondi
  2. Jurisdiction: United States (June 26, 2025)
  3. VictimsMichael RileyDefendantsPam BondiPlaintiffsMichael RileyInvestigatorsInternal Revenue Service Criminal InvestigationProsecutorsUnited States Department of JusticeDefense AttorneysUnknownPlaintiff AttorneysPatrick StrawbridgeJudgesSupreme Court of the United StatesInstitutionsSupreme Court of the United StatesInternal Revenue ServiceUnited States Court of Appeals for the First Circuit
  4. Case Tags: Tax Law;Constitutional Law;Supreme Court;International Taxation