Tucker v. Commissioner of Internal Revenue

Petition for certiorari denied on November 26, 2012
Docket No. Op. Below Argument Opinion Vote Author Term
12-49 D.C. Cir. N/A N/A N/A N/A OT 2012

Issue: Whether employees of the IRS Office of Appeals who hold “Collection Due Process” (“CDP”) hearings and who issue determinations are “inferior Officers” of the United States under the Appointments Clause of the Constitution (Art. II, sec. 2, cl. 2) such that they need to be appointed under its procedures.

DateProceedings and Orders
Jul 10 2012Petition for a writ of certiorari filed. (Response due August 13, 2012)
Aug 7 2012Order extending time to file response to petition to and including September 12, 2012.
Aug 13 2012Brief amicus curiae of Agostino & Associates, P.C. filed.
Aug 13 2012Brief amicus curiae of Center for the Fair Administration of Taxes filed.
Sep 6 2012Order further extending time to file response to petition to and including October 12, 2012.
Oct 9 2012Order further extending time to file response to petition to and including October 22, 2012.
Oct 22 2012Brief of respondent Commissioner of Internal Revenue in opposition filed.
Oct 31 2012Reply of petitioner Larry E. Tucker filed.
Nov 5 2012DISTRIBUTED for Conference of November 20, 2012.
Nov 26 2012Petition DENIED.
 
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