Commissioner v. Zuch (605 U.S. 422)

The record

Term: 2024
Decided: Jun 12, 2025
Issue area: —
Vote split: —
Winning party: —
Decision direction: —
Chief Justice: Roberts Court
Disposition: —
Docket: 24-416
U.S. Reports: 605 U.S. 422
S. Ct. citation: —
LEXIS citation: —
Opinion by: Amy Coney Barrett

Holding

The United States Tax Court lacks jurisdiction under 26 U. S. C. §6330 to resolve disputes between a taxpayer and the Internal Revenue Service when the IRS is no longer pursuing a levy.

Syllabus summary as published on the Supreme Court’s opinions list.

How the bench divided

No per-justice vote lineup was available for this case.

Read the opinion

Name, docket, decision date, citation, syllabus summary and opinion author are taken from the Court’s slip opinion for the 2024 term. No per-justice vote lineup was available for this case. Verify against the opinion before relying on it as legal authority.