Commissioner v. Zuch

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

Docket 24-416 · 605 U.S. 422 (2025) · Cited 2 times

Holding

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.

How the Justices voted

Decided 8–1.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. The lineup is the syllabus’s disposition of who wrote and joined each opinion. Source: the opinion’s syllabus (supremecourt.gov).

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Commissioner v. McCoy · 484 U.S. 3 (1987)
• Freytag v. Commissioner · 501 U.S. 868 (1991)
• United States v. Detroit Timber & Lumber Co. · 200 U.S. 321 (1906)
• Chafin v. Chafin · 568 U.S. 165 (2013)
• Epic Systems Corp. v. Lewis · 584 U.S. 497 (2018)
• Encino Motorcars, LLC v. Navarro · 584 U.S. 79 (2018)
• Bittner v. United States · 598 U.S. 85 (2023)
• Boechler v. Commissioner · 596 U.S. 199 (2022)

Official text

Read the official opinion (PDF, supremecourt.gov)

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Source: Supreme Court of the United States, slip opinions (2025). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-08-15. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).