IRS Gets Penalty Approval Wrong, Justices Told

By Anna Scott Farrell · April 6, 2026, 2:53 PM EDT

The Internal Revenue Service has improperly interpreted a requirement that an agency supervisor must approve tax penalties before they're asserted against a taxpayer, a couple told the U.S. Supreme Court, urging...

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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