Commissioner of Internal Revenue v. Zuch
Podcast: U.S. Supreme Court Oral ArgumentsPublished On: Tue Apr 22 2025
Description: A case in which the Court held that 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.
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