US EditionAdditional Opinions From Thursday, June 12
- The U.S. Supreme Court ruled 8-1 that the Tax Court does not have jurisdiction to hear tax disputes once the IRS no longer has an active levy against the taxpayer’s property, as demonstrated in the case involving Jennifer Zuch.
- This case centers on Jennifer Zuch's longstanding dispute with the IRS, which arose after the agency credited a $50,000 payment to her then-husband’s account instead of hers and later withdrew its levy when she paid off the debt.
- Justice Amy Coney Barrett, writing for the majority, explained that while the Tax Court can grant injunctions related to a levy and assess the associated tax liabilities, it lacks such power when no levy has been made.
- Justice Neil Gorsuch dissented, cautioning that the decision equips the IRS with an expanded ability to sidestep Tax Court scrutiny and limits taxpayers’ opportunities to challenge alleged errors or recover erroneous payments.
- The ruling limits taxpayers’ options for obtaining judicial relief when the IRS makes errors and may increase the challenges involved in disputing tax liabilities after levies have been lifted or debts fully settled.
11 Articles
11 Articles
Additional opinions from Thursday, June 12
On Thursday, June 12, the Supreme Court also released the following opinions: — In Commissioner of Internal Revenue v. Zuch, the court considered whether a tax court has jurisdiction to hear a taxpayer’s appeal of a proposed levy to collect unpaid taxes once imposing a levy is no longer an option because the taxes have been paid in full. In an 8-1 decision by Justice Amy Coney Barrett, the court held that tax courts no longer have jurisdiction u…
Supreme Court publishes first-ever interpretation of landmark Civil Rights Act • Source New Mexico
The New Mexico Supreme Court on Nov. 20, 2023 in Santa Fe. (Photo by Austin Fisher / Source NM)State government entities in New Mexico that act like courts when they resolve disputes can claim immunity from civil rights lawsuits, the state’s highest court ruled earlier this month in its first interpretation of the 2021 New Mexico Civil Rights Act. However, the New Mexico Court of Appeals must still figure out whether the state’s horse racing reg…
SCOTUS: Tax Court couldn’t hear taxpayer’s due process appeal
Supreme Court rules the U.S. Tax Court lacked jurisdiction to hear a taxpayer’s appeal from an adverse decision in a collection due process hearing conducted pursuant to 26 U.S.C. §6330 once the Internal Revenue Service abandoned its efforts to levy against her property.
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