Brad Francis, et ux. v. Commissioner of Internal Revenue

This is a call for the Court to exercise its supervisory power over the lower courts: Specifically, this case seeks review of the Eighth Circuit Court of Appeals' tacit sanctioning of the United States Tax Court's refusal to address the Francis' Family's challenges to subject matter jurisdiction and to personal jurisdiction on the merits before proceeding with adjudication of a redetermination of deficiency. The central issue before the Court is the proper exercise of jurisdiction. Did the Eighth Circuit have jurisdiction to adjudicate Case No. 17-3679? Did the Eighth Circuit's dismissal for lack of jurisdiction deny the Francis' Family with due process of law by abusing Eighth Circuit Rule 47A(b)?