John Ryskamp v. CIR
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March 20, 2019
Tax Court Lacked Standing To Hear Petition, 9th Circ. Says
The Ninth Circuit upheld the U.S. Tax Court's decision to dismiss a taxpayer's petition, saying that because the man wasn't challenging a notice of deficiency, the Tax Court lacked standing to hear the case.
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August 28, 2018
IRS Asks 9th Circ. To Uphold Tax Court Dismissal Order
The U.S. Tax Court does not have jurisdiction over a case filed after a man received a letter from the Internal Revenue Service saying his delinquent tax accounts had been assigned for enforcement, the IRS said in a recent Ninth Circuit filing.