US Chamber Urges Supreme Court to Back Broad Tax Petition Rights

March 24, 2025, 7:28 PM UTC

The IRS can’t eliminate a taxpayer’s ability to challenge their tax liability in court by unilaterally dropping its efforts to levy assets, the US Chamber of Commerce told the US Supreme Court Monday.

The business federation opposed the government, which argues that the US Tax Court lacks jurisdiction to hear a petitioner’s levy case when the agency stops pursuing the levy. The US Court of Appeals for the Third Circuit ruled the taxpayer in the case retained the ability to fight her bill under IRC Section 6330, while the IRS contends that such a suit would exceed the original ...

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