Analysis

Justices' FCC Review Could Reshape IRS Penalty Disputes

By Kat Lucero · January 26, 2026, 6:53 PM EST

The U.S. Supreme Court's upcoming review of a pair of cases questioning the validity of the Federal Communications Commission's penalty authority could have ripple effects that further delineate the Internal Revenue...

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Case Information

Case Title

Federal Communications Commission, et al., Petitioners v. AT&T, Inc.

Case Number

25-406

Court

Supreme Court

Nature of Suit

Agency 

Date Filed

October 06, 2025


Case Title

Verizon Communications Inc., Petitioner v. Federal Communications Commission, et al.

Case Number

25-567

Court

Supreme Court

Nature of Suit

Date Filed

November 12, 2025


Case Title

USA v. Sagoo

Case Number

25-11271

Court

Appellate - 5th Circuit

Nature of Suit

1690 Other forfeitures and penalty suits

Date Filed

November 18, 2025


Case Title

Herbert Hirsch, et al., Petitioners v. United States Tax Court

Case Number

25-739

Court

Supreme Court

Nature of Suit

Original Proceeding 

Date Filed

December 22, 2025