Issue: Whether a taxpayer demonstrates “reasonable cause”
under 26 U.S.C. § 6651(a)(1) or “ordinary business
care and prudence” under 26 C.F.R. § 301.6651-1(c)(1)
when, in reliance on the advice of the taxpayer’s
accountant or attorney, the taxpayer files a tax return
after the actual due date but within the time the
accountant or attorney erroneously advised the taxpayer
On Monday the Court issued orders from its April 17 Conference, which Lyle reported on. On Tuesday at 10 a.m. we expect one or more opinions in argued cases. We will be live-blogging at this link . The Court has not yet announced whether there will be additional opinion announcements on Wednesday. This is the first week of the April sitting.
Glossip v. Gross The constitutionality under the Eighth Amendment of using a sedative as the first drug in a death penalty protocol.