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Tucker v. Commissioner of Internal Revenue

Certiorari Denied

Petition for certiorari denied on November 26, 2012.

Docket No.12-49
Op. BelowD.C. Cir.
SCOTUS Page

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.

Proceedings & orders timeline

Jul 10, 2012
Petition for a writ of certiorari filed. (Response due August 13, 2012)
Aug 7, 2012
Order extending time to file response to petition to and including September 12, 2012.
Aug 13, 2012
Brief amicus curiae of Agostino & Associates, P.C. filed.Aug 13, 2012
Brief amicus curiae of Center for the Fair Administration of Taxes filed.
Sep 6, 2012
Order further extending time to file response to petition to and including October 12, 2012.
Oct 9, 2012
Order further extending time to file response to petition to and including October 22, 2012.
Oct 22, 2012
Brief of respondent Commissioner of Internal Revenue in opposition filed.Oct 31, 2012
Reply of petitioner Larry E. Tucker filed.
Nov 5, 2012
DISTRIBUTED for Conference of November 20, 2012.
Nov 26, 2012
Petition DENIED.

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