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
Certiorari denied · January 9, 2023
Pre-decision estimate: 2% cert probability
Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.
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
Conference history
Distributed for 1 conference
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)