May 09, 2022

Optimal Wireless LLC v. IRS, et al

View recent docket activity

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


  1. January 30, 2023

    DOJ Says 4th Circ. Ruling Helps ACA Appeal In DC Circ.

    A Fourth Circuit ruling categorizing a charge levied under the Affordable Care Act as a tax rather than a penalty supports the Internal Revenue Service's bid to uphold its decision to charge a phone retailer $1.1 million under the act for failing to offer employees health insurance, the agency told the D.C. Circuit.

3 other articles on this case. View all »


Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.

  • Direct access to case information and documents.
  • All significant new filings across U.S. federal district courts, updated hourly on business days.
  • Full-text searches on all patent complaints in federal courts.
  • No-fee downloads of the complaints and so much more!