Commissioner of Internal Revenue v. Zuch
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.
| Date | Proceedings and Orders (key to color coding) |
|---|
| Sep 11 2024 | Application (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 2024 | Application (24A256) granted by Justice Alito extending the time to file until October 11, 2024. |
| Oct 11 2024 | Petition for a writ of certiorari filed. (Response due November 14, 2024) |
| Oct 15 2024 | Motion to extend the time to file a response from November 14, 2024 to December 16, 2024, submitted to The Clerk. |
| Oct 17 2024 | Motion to extend the time to file a response is granted and the time is extended to and including December 16, 2024. |
| Dec 16 2024 | Brief of respondent Jennifer Zuch in opposition filed. |
| Dec 19 2024 | Waiver of the 14-day waiting period for the distribution of the petition pursuant to Rule 15.5 filed by petitioners. |
| Dec 23 2024 | Reply of petitioner Commissioner of Internal Revenue filed. (Distributed) |
| Dec 24 2024 | DISTRIBUTED for Conference of 1/10/2025. |
| Jan 10 2025 | Petition GRANTED. |
| Feb 06 2025 | Motion to dispense with printing the joint appendix filed by petitioner Commissioner of Internal Revenue. |
| Feb 14 2025 | Brief of petitioner Commissioner of Internal Revenue filed. |
| Feb 24 2025 | Motion to dispense with printing the joint appendix filed by petitioner GRANTED. |
| Feb 24 2025 | SET FOR ARGUMENT on Tuesday, April 22, 2025. |
| Feb 26 2025 | Record requested from the United States Court of Appeals for the Third Circuit. |
| Mar 07 2025 | Record received from the United States Court of Appeals for the Third Circuit and available electronically with the Clerk. |
| Mar 17 2025 | Brief of respondent Jennifer Zuch filed. |
| Mar 19 2025 | CIRCULATED |
| Mar 24 2025 | Brief amicus curiae of The Chamber of Commerce of the United States of America filed. (Distributed) |
| Mar 24 2025 | Brief amicus curiae of A. Lavar Taylor filed. (Distributed) |
| Mar 24 2025 | Brief amici curiae of National Taxpayers Union Foundation, et al. filed. (Distributed) |
| Mar 24 2025 | Brief amicus curiae of Center for Taxpayer Rights filed. (Distributed) |
