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Commissioner of Internal Revenue v. Zuch

Docket No. Op. Below Argument Opinion Vote Author Term
24-416 3rd Cir. Apr 22, 2025 TBD TBD TBD OT 2024

Issue: Whether a proceeding under 26 U.S.C. § 6330 for a pre-deprivation determination about a levy proposed by the Internal Revenue Service to collect unpaid taxes becomes moot when there is no longer a live dispute over the proposed levy that gave rise to the proceeding.

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
09/11/2024Application (24A256) to extend the time to file a petition for a writ of certiorari from September 24, 2024 to October 11, 2024, submitted to Justice Alito.
09/12/2024Application (24A256) granted by Justice Alito extending the time to file until October 11, 2024.
10/11/2024Petition for a writ of certiorari filed. (Response due November 14, 2024)
10/15/2024Motion to extend the time to file a response from November 14, 2024 to December 16, 2024, submitted to The Clerk.
10/17/2024Motion to extend the time to file a response is granted and the time is extended to and including December 16, 2024.
12/16/2024Brief of respondent Jennifer Zuch in opposition filed.
12/19/2024Waiver of the 14-day waiting period for the distribution of the petition pursuant to Rule 15.5 filed by petitioners.
12/23/2024Reply of petitioner Commissioner of Internal Revenue filed. (Distributed)
12/24/2024DISTRIBUTED for Conference of 1/10/2025.
01/10/2025Petition GRANTED.
02/06/2025Motion to dispense with printing the joint appendix filed by petitioner Commissioner of Internal Revenue.
02/14/2025Brief of petitioner Commissioner of Internal Revenue filed.
02/24/2025Motion to dispense with printing the joint appendix filed by petitioner GRANTED.
02/24/2025SET FOR ARGUMENT on Tuesday, April 22, 2025.
02/26/2025Record requested from the United States Court of Appeals for the Third Circuit.
03/07/2025Record received from the United States Court of Appeals for the Third Circuit and available electronically with the Clerk.
03/17/2025Brief of respondent Jennifer Zuch filed.
03/19/2025CIRCULATED
03/24/2025Brief amicus curiae of The Chamber of Commerce of the United States of America filed. (Distributed)
03/24/2025Brief amicus curiae of A. Lavar Taylor filed. (Distributed)
03/24/2025Brief amici curiae of National Taxpayers Union Foundation, et al. filed. (Distributed)
03/24/2025Brief amicus curiae of Center for Taxpayer Rights filed. (Distributed)
04/11/2025Reply of petitioner Commissioner of Internal Revenue filed. (Distributed)
04/22/2025Argued. For petitioner: Erica L. Ross, Assistant to the Solicitor General, Department of Justice, Washington, D. C. For respondent: Shay Dvoretzky, Washington, D. C.