Supreme Court Backs Tax Court Move to End Woman’s Levy Suit (1)

The US Supreme Court 8-1 held Thursday that the US Tax Court properly dismissed a woman’s case over her tax levy after the IRS applied a tax refund from another year to the debt.

Writing for the majority, Justice Amy Coney Barrett said a determination of a taxpayer’s right to contest a levy under Internal Revenue Code Section 6330 “refers to the binary decision whether a levy may proceed.” Once the IRS applied Jennifer Zuch’s overpayments to her tax debt, there was no basis for a levy and no “determination” for the Tax Court to review, the justices said.

“The ...