Supreme Court of the United States · Official docket →
Bernard D. Holland v. Commissioner of Internal Revenue
Paid petition · United States Court of Appeals for the Fourth Circuit, No. 22-1007 · judgment May 23, 2022
Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.
Questions presented
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QUESTIONS FOR REVIEW
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Is the Internal Revenue Service required to follow the Law as written in The United States Constitution regarding Direct Taxation?
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Is the Internal Revenue Service required to follow the Law as written in Title 26, U.S. Code including, but not limited to, the definitions found therein?
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Does the Internal Revenue Service have the Lawful authority to ignore the Petitioner’s use of the proper I.R.S. forms, “Form 4852”, to rebut erroneous claims filed on Forms “W-2”, Form “1099-R” or Form “SSA1099”, made by a third party, to correct errors?
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Absent any exercise of “privilege” is it Lawful to tax the Petitioner’s earnings?
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Did The Fourth Circuit Court of Appeals err in denying the Petitioner the opportunity to defend this case?
Counsel of record
For petitioner
Bernard D. Holland
For respondent
Elizabeth B. Prelogar
Solicitor General
Case
Conference history
Distributed for 2 conferences
Proceedings
- Jan 08 2024Rehearing DENIED.
- Dec 06 2023DISTRIBUTED for Conference of 1/5/2024.
- Oct 19 2023Petition for Rehearing filed.
- Oct 02 2023Petition DENIED.
- Jul 19 2023DISTRIBUTED for Conference of 9/26/2023.
- Jul 17 2023Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
- Nov 21 2022Petition for a writ of certiorari filed. (Response due July 24, 2023)