Tucker v. Commissioner of Internal Revenue
Petition for certiorari denied on November 26, 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.
Date | Proceedings and Orders |
---|---|
07/10/2012 | Petition for a writ of certiorari filed. (Response due August 13, 2012) |
08/07/2012 | Order extending time to file response to petition to and including September 12, 2012. |
08/13/2012 | Brief amicus curiae of Agostino & Associates, P.C. filed. |
08/13/2012 | Brief amicus curiae of Center for the Fair Administration of Taxes filed. |
09/06/2012 | Order further extending time to file response to petition to and including October 12, 2012. |
10/09/2012 | Order further extending time to file response to petition to and including October 22, 2012. |
10/22/2012 | Brief of respondent Commissioner of Internal Revenue in opposition filed. |
10/31/2012 | Reply of petitioner Larry E. Tucker filed. |
11/05/2012 | DISTRIBUTED for Conference of November 20, 2012. |
11/26/2012 | Petition DENIED. |
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