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Hirsch v. United States Tax Court

Pending petition

Docket No. Op. BelowArgument Opinion Vote Author Term
25-739 11th Cir. TBD TBD TBD TBD TBD

Issue: (1) Whether the court of appeals must issue a writ of mandamus when a petitioner is erroneously denied a jury trial, without considering whether the right is clear or unambiguous or the petitioner has other potential avenues of relief; and (2) whether the Internal Revenue Code violates the Seventh Amendment and Article III by authorizing the IRS to order the payment of monetary penalties for fraud without providing the taxpayer a jury trial.

DateProceedings and Orders (key to color coding)
11/06/2025Application (25A545) as to Harvey Birdman, et al., to extend the time to file a petition for a writ of certiorari from November 18, 2025 to January 17, 2026, submitted to Justice Thomas.
11/06/2025Application (25A544) to extend the time to file a petition for a writ of certiorari from November 18, 2025 to January 17, 2026, submitted to Justice Thomas.
11/13/2025Application (25A545) as to Harvey Birdman, et al., granted by Justice Thomas extending the time to file until December 18, 2025.
11/13/2025Application (25A544) granted by Justice Thomas extending the time to file until December 18, 2025.
12/18/2025Petition for a writ of certiorari filed. (Response due January 21, 2026)
01/20/2026Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
01/21/2026Brief amici curiae of Cato Institute, et al. filed.
01/21/2026Brief amicus curiae of Americans for Prosperity Foundation filed.
01/21/2026Brief amici curiae of Center for Taxpayer Rights, et al. filed.
01/28/2026DISTRIBUTED for Conference of 2/20/2026.
02/13/2026Response Requested. (Due March 16, 2026)