Supreme Court of the United States · Official docket →
Brian D. Swanson v. Commissioner of Internal Revenue
Paid petition · United States Court of Appeals for the Eleventh Circuit, No. 25-10427 · judgment May 6, 2025
Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.
Questions presented
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Does the Tax Code authorize the employer to determine the employee’s income tax liability without consent and may the Commissioner of Internal Revenue compel the employee to swear under penalty of perjury that the employer’s determination is correct?
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May the Commissioner of Internal Revenue tax payments as income?
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Did Puerto Rico become an Incorporated Territory on July 3, 1952 when Congress approved its constitution?
Counsel of record
For petitioner
Brian D. Swanson
For respondent
D. John Sauer
Solicitor General
Case
Conference history
Distributed for 1 conference
Proceedings
- Oct 06 2025Petition DENIED.
- Jul 16 2025DISTRIBUTED for Conference of 9/29/2025.
- Jul 10 2025Waiver of right of respondent Federal Respondents to respond filed.
- May 27 2025Petition for a writ of certiorari filed. (Response due July 28, 2025)