Tax Law

Supreme Court decision on Tax Court jurisdiction under IRC Section 6330

1. Wisconsin Central Ltd. v. United States

2. Jurisdiction: United States (June 21, 2018)
3. Original Case: Wisconsin Central Ltd. v. United States, 585 U.S. ___ (2018)
4. DefendantsUnited StatesPlaintiffsWisconsin Central Ltd.JudgesNeil GorsuchInstitutionsSupreme Court of the United StatesInternal Revenue Service
5. Case Tags: Tax Law;Railroad Retirement Tax;Stock Options;U.S. Supreme Court

1. CIC Services, LLC v. Internal Revenue Service

2. Jurisdiction: United States (May 17, 2021)
3. Defendants<![CDATA[Internal Revenue Service]]>Plaintiffs<![CDATA[CIC Services, LLC]]>Judges<![CDATA[Elena Kagan]]><![CDATA[Sonia Sotomayor]]><![CDATA[Brett Kavanaugh]]>Institutions<![CDATA[Supreme Court of the United States]]><![CDATA[United States Court of Appeals for the Sixth Circuit]]><![CDATA[Internal Revenue Service]]>
4. Case Tags: Tax Law;Administrative Procedure Act;Judicial Review;Micro-Captive Insurance

1. Polselli v. Internal Revenue Service

2. Jurisdiction: United States (May 18, 2023)
3. Original Case: Polselli v. Internal Revenue Service, 595 U.S. ___ (2023)
4. Victims<![CDATA[无]]>Defendants<![CDATA[Internal Revenue Service]]><![CDATA[United States]]>Plaintiffs<![CDATA[Hanna K. Polselli]]><![CDATA[Remo Polselli]]><![CDATA[Dolores M. Polselli]]>Investigators<![CDATA[无]]>Prosecutors<![CDATA[无]]>Defense Attorneys<![CDATA[无]]>Plaintiff Attorneys<![CDATA[无]]>Judges<![CDATA[John Roberts]]>Institutions<![CDATA[Supreme Court of the United States]]><![CDATA[Internal Revenue Service]]><![CDATA[United States Court of Appeals for the Sixth Circuit]]>
5. Case Tags: Tax Law;Taxpayer Privacy;Supreme Court Decision;Civil Tax Enforcement

1. Moore v. United States

2. Jurisdiction: United States (June 20, 2024)
3. Victims<![CDATA[]]>Defendants<![CDATA[United States]]>Plaintiffs<![CDATA[Charles G. Moore]]><![CDATA[Kathleen F. Moore]]>Investigators<![CDATA[]]>Prosecutors<![CDATA[]]>Defense Attorneys<![CDATA[Elizabeth B. Prelogar]]>Plaintiff Attorneys<![CDATA[Andrew M. Grossman]]>Judges<![CDATA[Brett Kavanaugh]]><![CDATA[Amy Coney Barrett]]><![CDATA[Clarence Thomas]]><![CDATA[Neil Gorsuch]]><![CDATA[John G. Roberts]]>Institutions<![CDATA[Supreme Court of the United States]]><![CDATA[United States Court of Appeals for the Ninth Circuit]]><![CDATA[Internal Revenue Service]]>
4. Case Tags: Tax Law;Constitutional Law;Sixteenth Amendment;Mandatory Repatriation Tax

1. Boechler v. Commissioner of Internal Revenue

2. Jurisdiction: United States (April 21, 2022)
3. Original Case: Boechler, P.C. v. Commissioner of Internal Revenue
4. DefendantsCommissioner of Internal RevenuePlaintiffsBoechler, P.C.JudgesJustice Brett M. KavanaughInstitutionsSupreme Court of the United StatesInternal Revenue ServiceUnited States Tax Court
5. Case Tags: Tax Law;Jurisdictional Time Limits;Taxpayer Rights;Supreme Court Decision

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