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]

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

This article incorporates written opinion of a United States federal court. As a work of the U.S. federal government, the text is in the public domain.