Oral Argument: Commissioner v. Zuch | Case No. 24-416 | Date Argued: 4/22/25

Case Info: CIR v. Zuch | Case No. 24-416 | Date Argued: 4/22/25

Link to Docket: Here.

Question Presented: Whether a proceeding under 26 U.S.C. 6330 for a pre-deprivation determination about a levy proposed by the Internal Revenue Service to collect unpaid taxes becomes moot when there is no longer a live dispute over the proposed levy that gave rise to the proceeding.

Oral Advocates:

• For petitioner: Erica L. Ross, Assistant to the Solicitor General, Department of Justice, Washington, D.C.
• For respondent: Shay Dvoretzky, Washington, D.C.

Website Link to Opinion Summary: Here.

Apple Podcast Link to Opinion Summary: Here.