Supreme Court Shows Split Views on Tax Court Due Process (1)

The US Supreme Court appeared ready Tuesday to better define the bounds of the US Tax Court’s authority, although the justices diverged on on what they said those limits should be.

The justices during oral arguments prodded IRS counsel over whether taxpayer Jennifer Zuch was afforded due process when the agency applied her tax refund to pay off a debt from a prior year that she was contesting, thus mooting her challenge and causing it to be dismissed in Tax Court.

But they also questioned whether the case, which Zuch’s counsel conceded was very rare, could stand on her interpretation ...