Supreme Court Takes Up IRS Challenge to Tax Court Jurisdiction

The US Supreme Court announced Friday that it will consider whether the US Tax Court has jurisdiction over a levy redetermination suit once the IRS stops pursuing that levy.

The US Court of Appeals for the Third Circuit sided with a petitioning taxpayer, Jennifer Zuch, to overturn the Tax Court’s decision that her case was moot once the IRS stopped pursuing a proposed levy against her. While Zuch’s levy challenge was pending, the agency applied her 2018 tax refund to satisfy the remaining liability the agency said she owed for 2010.

The IRS can’t deprive the Tax Court of jurisdiction ...