Commissioner v. Zuch

Commissioner v. Zuch
Commissioner v. Zuch
	Supreme Court of the United States
Decided June 12, 2025
Full case name	Commissioner v. Zuch
Docket no.	24-416
Citations	605 U.S. ___ (more)
Holding
	The Tax Court lacks jurisdiction to resolve disputes between a taxpayer and the IRS when the IRS is no longer pursuing a levy.
Court membership
	Chief Justice John Roberts Associate Justices Clarence Thomas · Samuel Alito; Sonia Sotomayor · Elena Kagan; Neil Gorsuch · Brett Kavanaugh; Amy Coney Barrett · Ketanji Brown Jackson
Case opinions
Majority	Barrett
Dissent	Gorsuch
Laws applied
	26 U.S.C. § 6331

Commissioner v. Zuch, 605 U.S. ___ (2025), was a United States Supreme Court case in which the court held that the United States Tax Court lacks jurisdiction to resolve disputes between a taxpayer and the Internal Revenue Service (IRS) when the IRS is no longer pursuing a levy.^[1]^[2]

References

^ Commissioner v. Zuch, No. 24-416, 605 U.S. ___ (2025).
^ "Additional opinions from Thursday, June 12". SCOTUSblog. June 13, 2025. Retrieved July 5, 2025.

Text of Commissioner v. Zuch, No. 24-416, 605 U.S. ___ (2025) is available from: Justia

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