Supreme Court of the United States · Official docket →
Herbert Hirsch, et al. v. United States Tax Court
Paid petition · United States Court of Appeals for the Eleventh Circuit, No. 25-10420, 25-10426 · judgment May 30, 2025
Before the decision, roughly the 4.1% base rate. The model weighted this up for counsel who has won certiorari before and an Eleventh Circuit decision below.
Questions presented
The Internal Revenue Code authorizes the Internal Revenue Service to assess monetary penalties for “fraud” when a taxpayer fraudulently underpays federal income taxes or fraudulently fails to file a tax return. 26 U.S.C. §§ 6651(f), 6663. The only way for a taxpayer to challenge the government’s fraud claims without first paying the penalties in full is to file a petition with the Tax Court, which adjudicates fraud penalties without a jury. Id. § 6213(a). In this case, the IRS imposed fraud penalties against four taxpayers through administrative proceedings, and the Tax Court denied their request for a jury trial. After this Court decided SEC v. Jarkesy, 603 U.S. 109 (2024), the taxpayers petitioned for a writ of mandamus to the court of appeals. The court held that the writ was not available because, even if the taxpayers were wrongly denied a jury trial, they had not shown that their jury-trial right was “clear and indisputable” or that they had “no other avenue of relief.” App. 2a. The questions presented are:
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Whether the court of appeals must issue a writ of mandamus when a petitioner is erroneously denied a jury trial, without considering whether the right is clear or unambiguous or the petitioner has other potential avenues of relief.
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Whether the Internal Revenue Code violates the Seventh Amendment and Article III by authorizing the IRS to order the payment of monetary penalties for fraud without providing the taxpayer a jury trial. (i)
Counsel of record
For petitioner
Elizabeth Barchas Prelogar
Cooley LLP
For respondent
D. John Sauer
Solicitor General
Proceedings
- Jun 22 2026Petition DENIED.
- Jun 09 2026Supplemental brief of petitioners Herbert Hirsch, et al. filed. (Distributed)
- Jun 02 2026DISTRIBUTED for Conference of 6/18/2026.
- Jun 02 2026Reply of petitioners Herbert Hirsch, et al. filed. (Distributed)
- May 15 2026Brief of respondent Commissioner of Internal Revenue in opposition filed.
- Apr 06 2026Motion to extend the time to file a response is granted and the time is further extended to and including May 15, 2026.
- Apr 03 2026Motion to extend the time to file a response from April 15, 2026 to May 15, 2026, submitted to The Clerk.
- Mar 11 2026Motion to extend the time to file a response is granted and the time is extended to and including April 15, 2026.
- Mar 09 2026Motion to extend the time to file a response from March 16, 2026 to April 15, 2026, submitted to The Clerk.
- Feb 13 2026Response Requested. (Due March 16, 2026)
- Jan 28 2026DISTRIBUTED for Conference of 2/20/2026.
- Jan 21 2026Brief amici curiae of Cato Institute, et al. filed.
- Jan 21 2026Brief amicus curiae of Americans for Prosperity Foundation filed.
- Jan 21 2026Brief amici curiae of Center for Taxpayer Rights, et al. filed.
- Jan 20 2026Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
- Dec 18 2025Petition for a writ of certiorari filed. (Response due January 21, 2026)
- Nov 13 2025Application (25A545) as to Harvey Birdman, et al., granted by Justice Thomas extending the time to file until December 18, 2025.
- Nov 13 2025Application (25A544) granted by Justice Thomas extending the time to file until December 18, 2025.
- Nov 06 2025Application (25A545) as to Harvey Birdman, et al., to extend the time to file a petition for a writ of certiorari from November 18, 2025 to January 17, 2026, submitted to Justice Thomas.
- Nov 06 2025Application (25A544) to extend the time to file a petition for a writ of certiorari from November 18, 2025 to January 17, 2026, submitted to Justice Thomas.