Commissioner of Internal Revenue v. Zuch
Issues
Does a proceeding under 26 U.S.C. § 6330 for a pre-deprivation hearing on an IRS proposed tax levy become moot if disputes about the underlying levy no longer exist?
This case asks the Supreme Court to determine whether a proceeding about an IRS proposed levy to collect unpaid taxes becomes moot when there is no longer a dispute regarding the proposed levy. Commissioner of Internal Revenue contends that the Tax Court lacked jurisdiction because there was no longer a live dispute and the petitioner lacked any cognizable interest in the case. Zuch argues that the Tax Court retained jurisdiction because the parties continued to have an interest in the case since the Tax Court could determine petitioner’s right to a refund. The outcome of this case affects the scope of Tax Court proceedings under 26 U.S.C. § 6330 and impacts taxpayers.
Questions as Framed for the Court by the Parties
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.
In 1993, Jennifer Zuch married Patrick Gennardo. Zuch v.
Additional Resources
- Anna Scott Farrell, Justices to Review Whether Ex-Wife Can Challenge Tax Levy, Law360 (January 12, 2025).
- Jasen Hanson, Tax Court Jurisdiction Case Risks Making IRS Battles Costlier, Bloomberg Law (January 31, 2025).
- Robert Romashko, Supreme Court Case Shows IRS Playing From a Problematic Playbook, Bloomberg Law (January 24, 2025).