Supreme Court Report

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Lori Michelle Patitz, nka Lori Michelle Moody v. Commissioner of Internal Revenue

IFP petition · United States Court of Appeals for the Eleventh Circuit, No. 23-12440 · judgment April 23, 2025

Certiorari denied · May 4, 2026

Questions presented

  1. Does the Internal Revenue Service have the right to collect taxes from citizens that are not legally owed?

  2. Can the Tax Court levy taxes and penalties against taxpayers despite the fact that they have provided substantiation for their deductions in compliance with the Treasury Rules and Regulations?

  3. Are Courts confined to interpreting Treasury Rules and Regulations according to the literal meaning of the words employed?

Counsel of record

For petitioner
Lori Michelle Patitz

For respondent
D. John Sauer
Solicitor General

Case

Conference history
Distributed for 1 conference

Proceedings

  1. May 04 2026
    Petition DENIED.
  2. Apr 16 2026
    DISTRIBUTED for Conference of 5/1/2026.
  3. Apr 08 2026
    Waiver of right of respondent CIR to respond filed.
    Main Document
  4. Sep 23 2025
    Petition for a writ of certiorari and motion for leave to proceed in forma pauperis filed. (Response due May 6, 2026)
    Motion for Leave to Proceed in Forma PauperisPetitionAppendixProof of Service