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Louis S. Shuman, et ux. v. Commissioner of Internal Revenue

Paid petition · United States Court of Appeals for the Fourth Circuit, No. 18-2426, 19-1242 · judgment August 15, 2019

Certiorari denied · March 2, 2020
Pre-decision estimate: 0% cert probability

Before the decision, well below the 4.1% base rate: the model weighted this down for a self-represented petitioner.

Question presented

The question presented is: Whether the IRS and lower Courts application of IRC 6214(b) and IRC 6402 violate the Due Process Clause of the 5th Amendment. i ! I .*• ,C 5 J

Counsel of record

For petitioner
Louis S. Shuman

For respondent
Noel John Francisco
Jones Day

Case

Subject area
Federal Taxation (estimated from the questions presented, in the Supreme Court Database’s categories)

Conference history
Distributed for 2 conferences

Orders
Order list, March 2, 2020 · Certiorari denied
Order list, April 27, 2020 · Rehearing denied

Proceedings

  1. Apr 27 2020
    Rehearing DENIED.
  2. Apr 08 2020
    DISTRIBUTED for Conference of 4/24/2020.
  3. Mar 27 2020
    Petition for Rehearing filed.
  4. Mar 02 2020
    Petition DENIED.
  5. Feb 12 2020
    DISTRIBUTED for Conference of 2/28/2020.
  6. Feb 06 2020
    Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
  7. Jan 21 2020
    Petition for a writ of certiorari filed. (Response due February 24, 2020)