Supreme Court of the United States · Official docket →
Hancock County Land Acquisitions, LLC v. United States, et al.
Paid petition · United States Court of Appeals for the Eleventh Circuit, No. 21-12508 · judgment August 17, 2022
Before the decision, roughly the 4.1% base rate. The model weighted this up for an Eleventh Circuit decision below, a business petitioner, and a petition filed soon after the judgment below.
Question presented
Whether the Anti-Injunction Act’s bar on lawsuits for the purpose of restraining the assessment or collect of taxes also bars courts from enforcing laws which require the IRS to provide taxpayers with a right to due process.
Counsel of record
For petitioner
Samuel Fenn Little Jr.
S. Fenn Little, Jr., PC
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, January 9, 2023 · Certiorari denied
Proceedings
- Jan 09 2023Petition DENIED.
- Dec 14 2022DISTRIBUTED for Conference of 1/6/2023.
- Dec 07 2022Waiver of right of respondent United States, et al. to respond filed.
- Nov 15 2022Petition for a writ of certiorari filed. (Response due December 19, 2022)