Cases

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA ____________________________________ ) ) AMERICAN FOREIGN SERVICE ) ASSOCIATION, ) ) Plaintiff, ) ) v. ) Civil Action No. 25-1030 (

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA ____________________________________ ) ) AMERICAN FOREIGN SERVICE ) ASSOCIATION, ) ) Plaintiff, ) ) v. ) Civil Action No. 25-1030 (PLF)

MEMORANDUM OPINION JAMES E. BOASBERG, District Judge. To close a gap in the federal oversight of tax professionals, in 2011 the Internal Rev *69 enue Service began regulating hundreds of thousands of non-attorney, non-CPA tax-return preparers who prepare and file

MEMORANDUM OPINION JAMES E. BOASBERG, United States District Judge Like many Americans, Plaintiff Electronic Privacy Information Center wants to see President Donald J. Trump’s personal income-tax returns. To that end, it has sent Defendant Internal Revenue Service two Freedom of Information Act requests, seeking “all of Donald J. Trump’s individual income

MEMORANDUM OPINION AMY BERMAN JACKSON, United States District Judge This case arises out of a Freedom of Information Act request by plaintiff Cause of Action for records related to possible *151 disclosures of confidential “return information” by the Internal Re

United States Court of Appeals For the Eighth Circuit ___________________________ No. 23-3772 ___________________________ 3M Company, and Subsidiaries Appellant v. Commissioner of Internal Revenue Appellee

OPINION THE HONORABLE JOHN K. SHERWOOD, BANKRUPTCY JUDGE Before the Court is the motion of plaintiff John W. Sywilok, chapter 7 trustee (the “Trustee”) of the bankruptcy estate of James H. Gianninoto (the “Debtor”), for partial summary judgment against defendant JP Morgan Chase, NA (“Chase”). The Trustee’s motion seeks a declaration that Chase does not have a security interest

McHUGH, Circuit Judge. I. INTRODUCTION These consolidated appeals require us to determine as a matter of first impression *954 whether an untimely 1040 Form, filed after the Internal Revenue Service (IRS) has assessed the tax liability, is a tax return for purposes of the ex

MEMORANDUM DECISION REGARDING MOTION FOR SUMMARY JUDGMENT W. RICHARD LEE, Bankruptcy Judge. Before the court is a motion for summary judgment (the “Motion”) brought by the defendant in this adversary proceeding, the Internal Revenue Service (the “IRS”). This Motion is opposed by the debtors and plaintiffs, Kevin and Susan Martin (the “Martins”), who have asked the court to rule in their favor based on the

People v Trump (2025 NY Slip Op 04756) People v Trump 2025 NY Slip Op 04756 Decided on August 21, 2025 Appellate Division, First Department MOULTON, J. Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431.

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA OREGON ENVIRONMENTAL COUNCIL, et al., Plaintiffs, v. Civil Action No. 25-4400 (CKK) INTERNAL REVENUE SERVICE, et al., Defendants. MEMORANDUM OPINION (June 6, 2026) The Plainti

BRYSON, Circuit Judge. A group of seasonal employees at the St. Louis, Missouri, offices of the Internal Revenue Service (“IRS”) challenge the agency’s decision to place them in nonduty, nonpay status for two weeks each year. An arbitrator upheld the agency’s practice based on his conclusion that the Office of Personnel Management (“OPM”) regulations governing seasonal employment compelled the agency to release the employe

314 F.3d 1367 Kimberly ADAMS, Dale Anderson, Jr., Kenneth Baalman, Patricia C. Ball, Debbie Barkman, Celeste B. Berry, Debra Billings, Linda Bland, Monica A. Boyd, Anita Brewster, Trenace R. Brown, George Burkel, Annette Brown-Burnett, Victoria R. Carthen, Jimmy Chan, Kathy Collier, Paul D. Collier, Racheal Collins, Joyce Dunlap, Elizabeth L. Eaglin, Maggie L. Ester, Juanita Esters, Kathleen Flynn, Carolyn Ford, Richard L. Frierdich, Jr., Michael G

365 B.R. 457 (2007) UNITED STATES of America, INTERNAL REVENUE SERVICE, Appellant, v. Billy WHITE and Betrana White, Appellees. No. 05-CV-2280. United States District Court, M.D. Pennsylvania. February 28, 2007. *458 Brett J. Riegel, Amori & Riegel, LLC, Stroudsburg, PA, for Appellee. Joshua D. Smeltzer, U.S. Departmen

342 B.R. 408 (2006) Patti-Ann BEAUCAGE v. UNITED STATES INTERNAL REVENUE SERVICE. No. 05-CV-12560-RGS. United States District Court, D. Massachusetts. June 2, 2006. Peter Sklarew, Stephen J. Turanchik, Department of Justice, Tax Division, Washington, DC, for United States. Deborah G. Roher, Fall River, MA, for appellant. MEMORANDUM AND ORDE

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA _________________________________________ ) BENNIE G. THOMPSON et al., ) ) Plaintiffs, ) ) v. ) Case No. 21-cv-00400 (APM) ) DONALD J. TRUMP et

(Slip Opinion) OCTOBER TERM, 2025 1 Syllabus NOTE: Where it is feasible, a syllabus (headnote) will be released, as is being done in connection with this case, at the time the opinion is issued. The syllabus constitutes no part of the opinion of the Court but has been prepared by the Reporter of Decisions for the convenience of the reader. See United States v. Detroit

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA CENTER FOR TAXPAYER RIGHTS, et al., Plaintiffs, v. Civil Action No. 25-0457 (CKK) INTERNAL REVENUE SERVICE, et al., Defendants. MEMORANDUM OPINION (November 21, 2025) A nonprofit that provides tax advice to low-i

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA LEARNING RESOURCES, INC., et al., : : Plaintiffs, : Civil Action No.: 25-1248 (RC) : v. : Re Document Nos.: 8, 9

Karen LeCraft Henderson, Circuit Judge: The Internal Revenue Service (IRS) collects more than money. It acquires and maintains a reservoir of sensitive information about taxpayers. And time was, the President could-for any reason or no reason at all-order the IRS to make that sensitive information public. The arrangement worked out fine for decades. Then the Nixon administration compiled a list of political enemies and ordered the I