|Docket No.||Op. Below||Argument||Opinion||Vote||Author||Term|
Issue: Whether the exception in I.R.C. § 7609(c)(2)(D)(i) to the notice requirements for an Internal Revenue Service summons on third-party recordkeepers applies only when the delinquent taxpayer owns or has a legal interest in the summonsed records, as the U.S. Court of Appeals for the 9th Circuit has held, or whether the exception applies to a summons for anyone’s records whenever the IRS thinks that person’s records might somehow help it collect a delinquent taxpayer’s liability, as the U.S. Courts of Appeals for the 6th and 7th Circuits have held.
|Date||Proceedings and Orders |
|Jun 24 2022||Petition for a writ of certiorari filed. (Response due July 28, 2022)|
|Jul 19 2022||Motion to extend the time to file a response from July 28, 2022 to August 29, 2022, submitted to The Clerk.|
|Jul 20 2022||Motion to extend the time to file a response is granted and the time is extended to and including August 29, 2022.|
|Jul 28 2022||Brief amicus curiae of Center for Taxpayer Rights filed.|
|Aug 18 2022||Motion to extend the time to file a response from August 29, 2022 to September 29, 2022, submitted to The Clerk.|
|Aug 19 2022||Motion to extend the time to file a response is granted and the time is further extended to and including September 29, 2022.|
|Sep 21 2022||Motion to extend the time to file a response from September 29, 2022 to October 27, 2022, submitted to The Clerk.|
|Sep 23 2022||Motion to extend the time to file a response is granted and the time is further extended to and including October 27, 2022.|
|Oct 27 2022||Brief of respondent Internal Revenue Service in opposition filed.|
|Nov 15 2022||DISTRIBUTED for Conference of 12/2/2022.|
|Nov 15 2022||Reply of petitioners Hanna Karcho Polselli, et al. filed. (Distributed)|
Cecilia (Cissy) Suyat Marshall, the widow of Thurgood Marshall, died this morning at 94. Here is the court's announcement.
BREAKING: The Supreme Court REJECTS Trump's bid to prevent the House Ways & Means Committee from obtaining his tax returns. No noted dissents.
The brief order may end years of litigation over the committee's efforts to review the tax records of Trump and his businesses.
JUST IN: Whisky, dog toys... and trademark law.
SCOTUS has agreed to hear a dispute between Jack Daniel's and a company that makes squeaking "Bad Spaniels" dog toys. The case will have implications for the tension between parody & intellectual property. https://www.supremecourt.gov/orders/courtorders/112122zr_e1p3.pdf
In a quiet Monday morning order list, SCOTUS adds no new cases to its docket. The court will not hear Brooks v. Abbott, a challenge to an alleged racial gerrymander of a state senate district in Texas. Here's the full order list: https://www.supremecourt.gov/orders/courtorders/112122zor_7lhn.pdf
JUST IN: The Biden administration, as expected, asks the Supreme Court to revive Biden's student-loan relief plan. The U.S. Court of Appeals for the 8th Circuit blocked the government from implementing the plan; Biden wants SCOTUS to lift that ruling. https://www.scotusblog.com/wp-content/uploads/2022/11/22A444-2.pdf
JUST IN: The Supreme Court DENIES Arizona GOP chair Kelli Ward's bid to block the Jan. 6 committee from reviewing her phone records. Clarence Thomas and Samuel Alito dissent from the court's brief, unexplained order denying Ward's request.
NEW: Another fight on the shadow docket over a subpoena seeking information about election interference. Arizona GOP chairwoman Kelli Ward is asking SCOTUS to block the Jan. 6 committee's subpoena for her phone records. Here's Ward's filing: https://www.scotusblog.com/wp-content/uploads/2022/10/22A350.pdf