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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
Before the decision, about 1.5× the 4.1% base rate. The model weighted this up for an Eleventh Circuit decision below, a petition filed soon after the judgment below, and a business petitioner.
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
Order
Order list, February 20, 2024 · Certiorari denied
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)