ZUCH v. COMMISSIONER OF INTERNAL REVENUE

No. 22-2244.

JENNIFER ZUCH, Appellant, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Filed: March 22, 2024.


Attorney(s) appearing for the Case

Frank Agostino , Agostino & Associates, 14 Washington Place Hackensack, NJ 07601.

Jeffrey M. Dirmann [ARGUED], 4th Floor, Suite 17, 55 Madison Avenue, Morristown, NJ 07960, Counsel for Appellant.

Julie C. Avetta [ARGUED], Jennifer M. Rubin , United States Department of Justice, Tax Division, 950 Pennsylvania Avenue NW, P.O. Box 502, Washington, DC 20044, Counsel for Appellee.

Audrey Patten, Legal Services Center of Harvard Law School, 122 Boylston Street, Jamaica Plain, MA 02130, Court-Appointed Amicus Curiae.*

Before: JORDAN, KRAUSE, and BIBAS*,


OPINION OF THE COURT1

When Congress grants taxpayers the right to challenge what the Internal Revenue Service says is owed to the government, Congress's will prevails. The IRS cannot say that such a right exists only under the circumstances it prescribes. That ought to go without...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases