Tax Penalties Didn't Need Early Approval, Justices Told

By Anna Scott Farrell · March 24, 2026, 3:10 PM EDT

A lower-ranking IRS agent was allowed to tell a couple, before getting her supervisor's approval, that she recommended they pay tax penalties, the federal government told the U.S. Supreme Court in...

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Documents

Case Information

Case Title

Stanley Battat, et ux., Petitioners v. Commissioner of Internal Revenue

Case Number

25-719

Court

Supreme Court

Nature of Suit

Agency 

Date Filed

December 18, 2025