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Richard E. Boggs v. United States

Paid petition · United States Court of Appeals for the Fourth Circuit, No. 20-1672 · judgment November 17, 2020

Certiorari denied · March 22, 2021
Pre-decision estimate: 0% cert probability

Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.

Questions presented

  1. Does 26 U.S.C. §7608 (Authority of internal revenue enforcement officers) establish the relevant requisite authority of IRS agents and did Special Agent Peter Rae violate the scope of that authority as alleged?

  2. Did the lower court(s), the Internal Revenue Service (IRS), and the Department of Justice (DOJ) ignore the operation of 26 U.S.C. § 7608 in order to deprive the petitioner his Fourth and Fifth Amendment Rights as provided by the Constitution of the United States of America?

  3. Did the United States District Court of the District of South Carolina (USDC) improperly remove the petitioner’s case from South Carolina Magistrate Court?

  4. Did the USDC and the United States Court of Appeals for the Fourth District (CA4) fail to provide the petitioner review as required by 5 U.S.C. § 706? ... 5) Did the CA4 improperly impose sanctions on the Petitioner? ■A}- -

  5. Did the USDC improperly dismiss the petitioner’s Motion to Reconsider citing Fed. R. Civ P. 59(e) as the sole basis?

Counsel of record

For petitioner
Richard E. Boggs

For respondent
Brian H. Fletcher
Acting Solicitor General

Case

Conference history
Distributed for 1 conference

Proceedings

  1. Mar 22 2021
    Petition DENIED.
  2. Feb 24 2021
    DISTRIBUTED for Conference of 3/19/2021.
  3. Feb 18 2021
    Waiver of right of respondent United States to respond filed.
  4. Jan 29 2021
    Petition for a writ of certiorari filed. (Response due March 10, 2021)