Season 2024 · Episode 55
Oral Argument: Commissioner v. Zuch | Case No. 24-416 | Date Argued: 4/22/25
The High Court Report · SCOTUS Oral Arguments
April 22, 202547m 33s
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Show Notes
Case Info: CIR v. Zuch | Case No. 24-416 | Date Argued: 4/22/25
Link to Docket: Here.
Question Presented: 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.
Oral Advocates:
- For petitioner: Erica L. Ross, Assistant to the Solicitor General, Department of Justice, Washington, D.C.
- For respondent: Shay Dvoretzky, Washington, D.C.
Website Link to Opinion Summary: Here.
Apple Podcast Link to Opinion Summary: Here.