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Rocky Branch Timberlands LLC v. United States, et al.
Paid petition · United States Court of Appeals for the Eleventh Circuit, No. 22-12646 · judgment September 6, 2023
Certiorari denied · February 20, 2024
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 collection of taxes also bars courts from enforcing laws which require the IRS to provide taxpayers with their due process rights.
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
- Feb 20 2024Petition DENIED.
- Jan 24 2024DISTRIBUTED for Conference of 2/16/2024.
- Jan 05 2024Waiver of right of respondent Federal Respondents to respond filed.
- Dec 05 2023Petition for a writ of certiorari filed. (Response due January 8, 2024)