Supreme Court of the United States · Official docket →
Stanley Battat, et ux. v. Commissioner of Internal Revenue
Paid petition · United States Court of Appeals for the Eleventh Circuit, No. 24-13401 · judgment September 16, 2025
Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.
Question presented
Internal Revenue Code Section 6751(b)(1) provides that “[n]o penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate.” The question presented: Is a formal written communication from the IRS informing a taxpayer that penalties have been determined to apply and that solicits payment of those penalties an “initial determination” that requires written managerial approval under Section 6751(b)?
Counsel of record
For petitioner
Joseph A. DiRuzzo III
Margulis Gelfand DiRuzzo & Lambson
For respondent
D. John Sauer
Solicitor General
Case
Conference history
Distributed for 1 conference
Proceedings
- Apr 27 2026Petition DENIED.
- Apr 08 2026DISTRIBUTED for Conference of 4/24/2026.
- Apr 03 2026Reply of petitioners Stanley Battat, et ux. filed.
- Mar 23 2026Brief of respondent Commissioner of Internal Revenue in opposition filed.
- Feb 05 2026Motion to extend the time to file a response is granted and the time is further extended to and including March 23, 2026.
- Feb 04 2026Motion to extend the time to file a response from February 19, 2026 to March 23, 2026, submitted to The Clerk.
- Jan 20 2026Motion to extend the time to file a response is granted and the time is extended to and including February 19, 2026.
- Jan 16 2026Motion to extend the time to file a response from January 20, 2026 to February 19, 2026, submitted to The Clerk.
- Dec 15 2025Petition for a writ of certiorari filed. (Response due January 20, 2026)