24-416 COMMISSIONER OF INTERNAL REVENUE V. ZUCH
DECISION BELOW: 97 F.4th 81
LOWER COURT CASE NUMBER: 22-2244
QUESTION PRESENTED:
o Whether a proceeding under 26 U.S.C. 6330 for a pre-deprivation determination about a levy proposed by the Internal Revenue Service to collect unpaid taxes becomes moot when there is no longer a live dispute over the proposed levy that gave rise to the proceeding.
CERT. GRANTED 1/10/2025
You can read the oral argument here:
https://www.supremecourt.gov/oral_arguments/argument_transcripts/2024/24-416_3e04.pdf
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