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Tax

Jun. 26, 2025

Zuch decision sets boundaries for Tax Court jurisdiction

The U.S. Supreme Court's decision in Zuch redefines the boundaries of Tax Court jurisdiction in CDP cases, with potential implications for how collection disputes unfold during litigation.

Christina Weed

Principal
Weed Law Group, PC

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<i>Zuch</i> decision sets boundaries for Tax Court jurisdiction
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Commissioner of Internal Revenue v. Jennifer Zuch, No. 24-416., 2025 BL 202534 (U.S. June 12, 2025) involves the jurisdiction of the United States Tax Court over appeals from collection due process hearings when there is no longer an ongoing levy.

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Related Content

Tax, Civil Procedure

Commissioner of Internal Revenue v. Zuch

Tax Court lacked jurisdiction over proceedings where there was no longer any underlying levy or justification therefor.



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