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James R. Hefflin, et ux. v. Commissioner of Internal Revenue

Paid petition · United States Court of Appeals for the Ninth Circuit, No. 18-72551 · judgment March 10, 2020


Certiorari denied · October 5, 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

Can a federal agency, the respondent commit fraud upon the court, and deny citizens their rights to due process under the law. The petitioners allege that the respondent agency in the instant matter has committed unchecked systematic fraud upon the U.S. Tax Court and the U.S. Court of Appeals for the Ninth Circuit. Can respondent place a federal tax lien without cause on citizens that are engaged in the administrative appeals process and against the agency's own regulations and guidance.

Counsel of record

For petitioner
James R. Hefflin

For respondent
Jeffrey B. Wall
Sullivan & Cromwell LLP

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, October 5, 2020 · Certiorari denied
Order list, November 23, 2020 · Rehearing denied

Proceedings

  1. Nov 23 2020
    Rehearing DENIED.
  2. Nov 04 2020
    DISTRIBUTED for Conference of 11/20/2020.
  3. Oct 28 2020
    Petition for Rehearing filed.
  4. Oct 05 2020
    Petition DENIED.
  5. Aug 26 2020
    DISTRIBUTED for Conference of 9/29/2020.
  6. Aug 19 2020
    Waiver of right of respondent CIR to respond filed.
  7. Jun 05 2020
    Petition for a writ of certiorari filed. (Response due September 16, 2020)