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Gregory Cobai v. United States
Paid petition · United States Court of Appeals for the Ninth Circuit, No. 24-4252 · judgment January 27, 2026
Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.
Questions presented
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Whether the two-year time limit for bringing a civil action for damages against the United States under 26 U.S.C. § 7433(d)(3) is a jurisdictional bar that strips a federal court of its power to hear a case, or a non-jurisdictional claim-processing rule subject to equitable tolling.
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Whether the Ninth Circuit’s holding that tax code limitations periods are jurisdictional— relying on Libitzky v. United States, 110 F.4th 1166 (9th Cir. 2024)—directly conflicts with the "clear statement" rule established by this Court in Boechler, P.C. v. Commissioner, 596 U.S. 199 (2022).
Counsel of record
For petitioner
Gregory Cobai
For respondent
D. John Sauer
Solicitor General
Case
Conference history
Distributed for 1 conference
Proceedings
- Jun 01 2026Petition DENIED.
- May 12 2026DISTRIBUTED for Conference of 5/28/2026.
- May 07 2026Waiver of right of respondent United States to respond filed.
- Apr 20 2026Petition for a writ of certiorari filed. (Response due May 22, 2026)