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Commissioner of Internal Revenue v. Zuch

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Docket No. Op. Below Argument Opinion Vote Author Term
24-416 3rd Cir. TBD 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.

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DateProceedings and Orders (key to color coding)
Sep 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.
Sep 12 2024Application (24A256) granted by Justice Alito extending the time to file until October 11, 2024.
Oct 11 2024Petition for a writ of certiorari filed. (Response due November 14, 2024)
Oct 15 2024Motion to extend the time to file a response from November 14, 2024 to December 16, 2024, submitted to The Clerk.
Oct 17 2024Motion to extend the time to file a response is granted and the time is extended to and including December 16, 2024.
Dec 16 2024Brief of respondent Jennifer Zuch in opposition filed.
Dec 19 2024Waiver of the 14-day waiting period for the distribution of the petition pursuant to Rule 15.5 filed by petitioners.
Dec 23 2024Reply of petitioner Commissioner of Internal Revenue filed. (Distributed)
Dec 24 2024DISTRIBUTED for Conference of 1/10/2025.
Jan 10 2025Petition GRANTED.