Commissionerv.Zuch
CourtSupreme Court of the United States
Docket No.24-416
DecidedJune 12, 2025
Reporter605 U.S. 422
JudgesBarrett, J.; Roberts, C. J.; Thomas, Alito, Sotomayor, Kagan, Gorsuch, Kavanaugh, and Jackson, JJ.
Tags
Supreme CourtTax LawFederal CourtsTax CourtMootness
Case Summary
The Court considered whether the Tax Court may decide a dispute after the IRS is no longer pursuing the levy that produced the dispute. It held that the Tax Court’s statutory jurisdiction depends on an ongoing levy proceeding and does not extend to a dispute that has become moot because the IRS abandoned the levy.
Opinion
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