Commissioner v. Zuch

Decided June 12, 2025. Amy Coney Barrett delivered the opinion of the Court.

Docket 24-416 · 605 U.S. 422 · Cited 2 times

The United States Tax Court lacks jurisdiction under 26 U. S. C. §6330 to resolve disputes between a taxpayer and the Internal Revenue Service when the IRS is no longer pursuing a levy.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

Read the official opinion (PDF, supremecourt.gov) (opens primary source in a new tab)

Amy Coney Barrett’s profile · All opinions since October Term 2017 · The Supreme Court

Source: Supreme Court of the United States, slip opinions (2025). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-02. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).