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Richard E. Boggs v. United States

Paid petition · United States Court of Appeals for the Fourth Circuit, No. 19-2090 · judgment March 4, 2020

Certiorari denied · December 7, 2020
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) and the United States Court of Appeals for the Fourth District (USCA4) fail to provide the petitioner review as required by 5 U.S.C. §706?

Counsel of record

For petitioner
Richard E. Boggs

For respondent
Jeffrey B. Wall
Sullivan & Cromwell LLP

Case

Conference history
Distributed for 2 conferences

Proceedings

  1. Mar 22 2021
    Rehearing DENIED.
  2. Feb 24 2021
    DISTRIBUTED for Conference of 3/19/2021.
  3. Dec 14 2020
    Petition for Rehearing filed.
  4. Dec 07 2020
    Petition DENIED.
  5. Nov 10 2020
    DISTRIBUTED for Conference of 12/4/2020.
  6. Nov 05 2020
    Waiver of right of respondent United States to respond filed.
  7. Sep 08 2020
    Petition for a writ of certiorari filed. (Response due November 20, 2020)