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Denise Celeste McMillan v. Commissioner of Internal Revenue
Paid petition · United States Court of Appeals for the Ninth Circuit, No. 13-73139 · judgment May 15, 2017
Certiorari denied · February 20, 2018
Pre-decision estimate: 0% cert probability
Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.
Question presented
Does the Ninth Circuit Court of Appeals' memorandum conflict with its own opinions, an opinion by another Circuit Court of Appeals, and the Supreme Court? Does the Internal Revenue Code allow the Internal Revenue Service to issue a Notice of Deficiency if it arises from the IRS's negligent, reckless, and intentional disregard for the provisions of the Code? in
Counsel of record
For petitioner
Denise McMillan
For respondent
Noel John Francisco
Jones Day
Case
Conference history
Distributed for 1 conference
Proceedings
- Feb 20 2018Petition DENIED.
- Jan 10 2018DISTRIBUTED for Conference of 2/16/2018.
- Jan 02 2018Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
- Dec 20 2017Petition for a writ of certiorari filed. (Response due January 22, 2018)