| No. 21-1599 | |
| Title: | Hanna Karcho Polselli, et al., Petitioners v. Internal Revenue Service |
| Docketed: | June 28, 2022 |
| Lower Ct: | United States Court of Appeals for the Sixth Circuit |
| Case Numbers: | (21-1010) |
| Decision Date: | January 7, 2022 |
| Rehearing Denied: | March 28, 2022 |
| Questions Presented | |
| Date | Proceedings and Orders |
| Jun 24 2022 | Petition for a writ of certiorari filed. (Response due July 28, 2022) |
| PetitionAppendixProof of ServiceCertificate of Word Count | |
| Jul 19 2022 | Motion to extend the time to file a response from July 28, 2022 to August 29, 2022, submitted to The Clerk. |
| Main Document | |
| Jul 20 2022 | Motion to extend the time to file a response is granted and the time is extended to and including August 29, 2022. |
| Jul 28 2022 | Brief amicus curiae of Center for Taxpayer Rights filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Aug 18 2022 | Motion to extend the time to file a response from August 29, 2022 to September 29, 2022, submitted to The Clerk. |
| Main Document | |
| Aug 19 2022 | Motion to extend the time to file a response is granted and the time is further extended to and including September 29, 2022. |
| Sep 21 2022 | Motion to extend the time to file a response from September 29, 2022 to October 27, 2022, submitted to The Clerk. |
| Main Document | |
| Sep 23 2022 | Motion to extend the time to file a response is granted and the time is further extended to and including October 27, 2022. |
| Oct 27 2022 | Brief of respondent Internal Revenue Service in opposition filed. |
| Main DocumentCertificate of Word Count | |
| Nov 15 2022 | DISTRIBUTED for Conference of 12/2/2022. |
| Nov 15 2022 | Reply of petitioners Hanna Karcho Polselli, et al. filed. (Distributed) |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Dec 05 2022 | DISTRIBUTED for Conference of 12/9/2022. |
| Dec 09 2022 | Petition GRANTED. |
| Jan 19 2023 | Motion to dispense with printing the joint appendix filed by petitioners Hanna Karcho Polselli, et al. |
| Main DocumentProof of Service | |
| Jan 23 2023 | Brief of petitioners Hanna Karcho Polselli, et al. filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Jan 30 2023 | Brief amici curiae of Center for Taxpayer Rights, et al. filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Jan 30 2023 | Brief amicus curiae of The Chamber of Commerce of the United States of America filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Jan 30 2023 | Brief amicus curiae of National Taxpayers Union Foundation filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Jan 30 2023 | Brief amicus curiae of Institute for Justice filed. |
| Certificate of Word CountProof of ServiceMain Document | |
| Jan 30 2023 | Brief amici curiae of The Rutherford Institute and the Cato Institute filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Jan 31 2023 | SET FOR ARGUMENT on Wednesday, March 29, 2023. |
| Feb 03 2023 | Record requested from the U.S.C.A. for the Sixth Circuit. |
| Feb 03 2023 | All records from the USCA-6th Circuit were transmitted electronically and are available on PACER. |
| Feb 07 2023 | All records from the USDC-Eastern District of Michigan are available on PACER. |
| Feb 13 2023 | CIRCULATED |
| Feb 21 2023 | Motion to dispense with printing the joint appendix filed by petitioners GRANTED. |
| Feb 22 2023 | Brief of respondent United States Department of the Treasury--Internal Revenue Service filed. (Distributed) |
| Main DocumentProof of Service | |
| Mar 17 2023 | Reply of petitioners Hanna Karcho Polselli, et al. filed. (Distributed) |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Mar 29 2023 | Argued. For petitioners: Shay Dvoretzky, Washington, D. C. For respondent: Ephraim McDowell, Assistant to the Solicitor General, Department of Justice, Washington, D. C. |
| May 18 2023 | Adjudged to be AFFIRMED. Roberts, C. J., delivered the opinion for a unanimous Court. Jackson, J., filed a concurring opinion, in which Gorsuch, J., joined. |
| Jun 20 2023 | Judgment issued. |
| Main Document |
| NAME | ADDRESS | PHONE |
| Attorneys for Petitioners | ||
| Shay Dvoretzky Counsel of Record | Skadden, Arps, Slate, Meagher & Flom LLP 1440 New York Ave., NW Washington, DC 20005 shay.dvoretzky@skadden.com | 202-371-7370 |
| Party name: Hanna Karcho Polselli, et al. | ||
| Attorneys for Respondent | ||
| Elizabeth B. Prelogar Counsel of Record | Solicitor General United States Department of Justice 950 Pennsylvania Avenue, NW Washington, DC 20530-0001 SUPREMECTBRIEFS@USDOJ.GOV | 202-514-2217 |
| Party name: United States Department of the Treasury--Internal Revenue Service | ||
| Other | ||
| Tyler Leandro Martinez Counsel of Record | National Taxpayers Union Foundation 122 C Street, NW Suite 700 Washington, DC 20001 TMARTINEZ@NTU.ORG | 7202916653 |
| Party name: National Taxpayers Union Foundation | ||
| Carter G. Phillips Counsel of Record | Sidley Austin LLP 1501 K Street, N.W. Washington, DC 20005 CPHILLIPS@SIDLEY.COM | +1 202 736 8270 |
| Party name: The Chamber of Commerce of the United States of America | ||
| Paul Michael Sherman Counsel of Record | Institute for Justice 901 North Glebe Road Suite 900 Arlington, VA 22203 PSHERMAN@IJ.ORG | 7036829320 |
| Party name: Institute for Justice | ||
| Melissa Arbus Sherry Counsel of Record | Latham & Watkins LLP 555 Eleventh Street, NW Suite 1000 Washington, DC 20004 melissa.sherry@lw.com | 202-637-3386 |
| Party name: Center for Taxpayer Rights | ||
| Ethan Haller Townsend Counsel of Record | McDermott Will & Emery LLP 500 North Capitol St NW Washington, DC 20001 EHTOWNSEND@MWE.COM | (202)756-8000 |
| Party name: The Rutherford Institute and The Cato Institute | ||