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September 18, 2017

Smith v. Department of Treasury/Internal Revenue Service

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Case Number:



California Northern

Nature of Suit:


Multi Party Litigation:

Class Action


Edward M. Chen

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Reflects complaints, answers, motions, orders and trial notes entered from Jan. 1, 2011.
Additional or older documents may be available in Pacer.


  1. January 26, 2018

    IRS Beats Class Claims That Agency Can't Tax Late Filers

    A California federal judge said Friday that he would end a proposed class action alleging the agency lacks the authority to assess taxes on some late-filed tax forms, finding the suit’s named plaintiff couldn’t point to imminent or concrete harm and didn’t have standing to sue.

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