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 under these circumstances. Specifically, Barrett wrote that “[b]ecause there was no longer a proposed levy, the Tax Court properly concluded that it lacked jurisdiction to resolve questions about Zuch’s disputed tax liability.”
Continue Reading