Supreme Court of the United States · Official docket →
Mark Anthony Blommer v. Commissioner of Internal Revenue
Paid petition · United States Court of Appeals for the Ninth Circuit, No. 20-73394 · judgment November 18, 2021
Before the decision, well below the 4.1% base rate: the model weighted this down for a self-represented petitioner.
Questions presented
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For a notice of deficiency to exist, must not said notices comply with the statutes?
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If a taxpayer files a statement as instructed to by the Internal Revenue Service, is it lawful for the Internal Revenue Service to then file Form 1040 Sub stitutes for Return against a taxpayer. And is it lawful for the Internal Revenue Service to then create non statutory notices of deficiency based on those Form 1040 Substitutes for Return.
Counsel of record
For petitioner
Mark Anthony Blommer
For respondent
Elizabeth B. Prelogar
Solicitor General
Case
Subject area
Federal Taxation (estimated from the questions presented, in the Supreme Court Database’s categories)
Conference history
Distributed for 1 conference
Order
Order list, October 11, 2022 · Certiorari denied
Proceedings
- Oct 11 2022Petition DENIED.
- Sep 14 2022DISTRIBUTED for Conference of 10/7/2022.
- Sep 06 2022Waiver of right of respondent CIR to respond filed.
- Jun 01 2022Petition for a writ of certiorari filed. (Response due September 7, 2022)