In a pivotal ruling, the U.S. Supreme Court on June 12, 2025, held that the U.S. Tax Court lacks jurisdiction to hear a taxpayer’s Collection Due Process appeal under IRC § 6330 once the IRS can no longer pursue a levy,...more
6/26/2025
/ Collection Action ,
Commissioner of Internal Revenue v Zuch ,
Due Process ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Jurisdiction ,
SCOTUS ,
Statutory Interpretation ,
Tax Appeals ,
Tax Court ,
Tax Levy ,
Tax Liability ,
Tax Preparers