Supreme Court upholds limits on Tax Court's authority in IRS cases as Justice Gorsuch warns the decision will allow the ...

The conservative justice's dissent went against the majority opinion, which the eight other justices supported.

Gorsuch believes the majority blessed the IRS with a "roadmap" and a "powerful new tool" for escaping accountability when the ...

The Supreme Court said in Commissioner of Internal Revenue v. Zuch that the U.S. Tax Court lacks jurisdiction to hear ...

The 11th Circuit Court of Appeals had ruled that the agents were protected under the Constitution's Supremacy Clause.

Reversing the Third Circuit, the Court holds that the Tax Court lacked jurisdiction over a collection due process appeal of a levy once the taxpayer’s underlying tax liability was satisfied and the ...

The Tax Court agreed. The Supreme Court upheld that Tax Court ... but give the IRS a way to avoid accountability, Gorsuch wrote in his dissent. "The IRS seeks, and the Court endorses, a view ...