An "unholy" alliance

[eccieuser9500]

Shame on the SCOTUS. Three cheers for the dumbass who doesn't know the difference between cold and freezing.


https://www.supremecourt.gov/opinion...0-303_6khn.pdf

Cite as: 596 U. S. ____ (2022) 1

Opinion of the Court

NOTICE: This opinion is subject to formal revision before publication in the preliminary print of the United States Reports. Readers are requested to notify the Reporter of Decisions, Supreme Court of the United States, Washington, D. C. 20543, of any typographical or other formal errors, in order that corrections may be made before the preliminary print goes to press.

JUSTICE GORSUCH, concurring.

A century ago in the Insular Cases, this Court held that the federal government could rule Puerto Rico and other Territories largely without regard to the Constitution. It is
past time to acknowledge the gravity of this error and admit what we know to be true: The Insular Cases have no foundation in the Constitution and rest instead on racial stereotypes. They deserve no place in our law.


Because no party asks us to overrule the Insular Cases to resolve today’s dispute, I join the Court’s opinion. But the time has come to recognize that the Insular Cases rest on a rotten foundation. And I hope the day comes soon when the Court squarely overrules them. We should follow Justice Harlan and settle this question right. Our fellow Americans in Puerto Rico deserve no less.


JUSTICE SOTOMAYOR, dissenting.

The Supplemental Security Income (SSI) program provides a guaranteed minimum income to certain vulnerable citizens who lack the means to support themselves. If they meet uniform federal eligibility criteria, recipients are entitled to SSI regardless of their contributions, or their State’s contributions, to the United States Treasury, which funds the program. Despite these broad eligibility criteria, today the Court holds that Congress’ decision to exclude citizen residents of Puerto Rico from this important safety-net program is consistent with the Fifth Amendment’s equal protection guarantee. I disagree. In my view, there is no rational basis for Congress to treat needy citizens living anywhere in the United States so differently from others. To hold otherwise, as the Court does, is irrational and antithetical to the very nature of the SSI program and the equal protection of citizens guaranteed by the Constitution. I respectfully dissent.

[Jacuzzme]

8-1 with the 1 a butthurt native of the territory in question but 9500 knows better.

[eccieuser9500]

Originally Posted by Jacuzzme

8-1 with the 1 a butthurt native of the territory in question but 9500 knows better.

So I take it you are okay with judges continuing to make law?

[Jacuzzme]

Hard for me to question an 8-1 ruling by people who have forgotten a fuckton more about the law than I’ll ever know.

[eccieuser9500]

ACLU INSULAR CASES LETTER


https://www.aclu.org/letter/aclu-insular-cases-letter


https://www.aclu.org/sites/default/f...11.25.2019.pdf

In this letter, the ACLU outlines support for H.Res. 641, which rejects the use of the Insular Cases in current and future cases, and urges Members of Congress to cosponsor the resolution. The Insular Cases are a line of Supreme Court cases from 1901 to 1922 that limit the extension of constitutional rights to certain U.S. territories. As explained in the letter, those decisions were based on expressly racist assumptions about non-white residents in the territories at the time in places like Puerto Rico, Guam, and the Virgin Islands. Almost 120 years later, the Constitution still applies only in part in U.S. island territories despite that most of their native-born residents are U.S. citizens. While the Supreme Court has limited the Insular Cases' reach and stressed that they should not be expanded, courts continue to consider and cite them in cases for the overstated proposition that only "fundamental" rights apply in the territories.

[eccieuser9500]

Originally Posted by Jacuzzme

Hard for me to question an 8-1 ruling by people who have forgotten a fuckton more about the law than I’ll ever know.

Foundation. That's all one need to rest on. If it's sound.





I know it's hard for some.

Others have balls to stand alone.

[dilbert firestorm]

gorsuch. what a dude.

[eccieuser9500]

Originally Posted by dilbert firestorm

gorsuch. what a dude.

Yeah. What a dude.

[Why_Yes_I_Do]

Even SCOTUS don't much like the IRS -- unanimously even

IRS Loses, Taxpayer Wins in 9-0 Opinion by Justice Barrett




The Supreme Court of the United States on Thursday issued a 9-0 unanimous opinion in favor of a taxpayer and against the IRS in a case about the interpretation of a confusing statutory deadline.

In the case stylized as Boechler, P.C. v. Commissioner of Internal Revenue, the taxpayer, a law firm in Fargo, North Dakota, was notified by the IRS that there was a discrepancy in their 2015 tax filings.

For one reason or another, Boechler never responded to the initial notice. The agency subsequently issued an “intentional disregard” penalty along with their intent to seize and sell off the law firm’s property in order to satisfy that newfound government debt.

Boechler responded to that intent-to-seize-and-sell notice and requested a collection due process hearing with the IRS Independent Office of Appeals in order to stop their property from being levied.

Taxpayers are afforded the right to such hearings–to challenge the government’s overall scheme or at least to offer alternative methods that don’t involve the wholesale seizure of their property. And, if they disagree with the disposition, taxpayers are granted recourse by way of the Tax Court where they can petition for a review of their case.

A federal statute offers some murky guidance about such appeals:

The person may, within 30 days of a determination under this section, petition the Tax Court for review of such determination (and the Tax Court shall have jurisdiction with respect to such matter).

Boechler filed his appeal one day after the IRS signed off on the levy. The Tax Court dismissed based on lack of jurisdiction. Next, the tax payer appealed to the U.S. Court of Appeals for the Eighth Circuit–which affirmed the Tax Court’s jurisdictional argument. Boechler then filed a petition for writ of certiorari with the nation’s high court.

What might, at first blush, appear to be an easy win for the federal debt collection agency actually turns on both the language of the statute and the principle of equitable tolling. That principle, sourced from the common law, holds that statutes of limitations can be avoided if the plaintiff was not or could not have been aware of their injury until after the limitations period expired. But, relevant to the case (and generally), equitable tolling can be avoided if a court simply lacks jurisdiction to hear a case at the outset.

The jurisdictional dispute took center-stage here.

To hear the IRS tell it, the 30-day deadline to file a petition bears directly on whether the Tax Court itself has jurisdiction over any given case. Boechler, however, argued the first part of the sentence in the statute and the parenthetical operate independently of one another.

“As we see it, the text does not clearly mandate the jurisdictional reading,” Barrett writes for the unified court. “It is hard to see how it could, given that ‘such matter’ lacks a clear antecedent.”

The opinion goes on to explain that the statute is not very clearly a “slam dunk” for Boechler because it is exceedingly unclear and says that “such matter” could also apply to any number of things not cited by either party in their arguments before the court.

“Where multiple plausible interpretations exist—only one of which is jurisdictional—it is difficult to make the case that the jurisdictional reading is clear,” Barrett says, insisting that tying the two portions of the statute together is hardly the only way to read it.

The opinion then elaborates on the logic of deconstructing the law:

Nothing else in the provision’s text or structure advances the case for jurisdictional clarity. The deadline, which appears in the first independent clause of the sentence, explains what the taxpayer may do: “The person may, within 30 days of a determination under this section, petition the Tax Court for review of such determination.” The jurisdictional grant, which appears in a parenthetical at the end of the sentence, speaks to what the Tax Court shall do: “(and the Tax Court shall have jurisdiction with respect to such matter).” As explained above, this language can be plausibly construed to condition the Tax Court’s jurisdiction on a timely filing. But the condition would not be express and would be found in a parenthetical, which is typically used to convey an “aside” or “afterthought.”

Addressing an IRS complaint that they might be bogged down if they have to start allowing equitable tolling under such circumstances, the court says that the agency’s concern is likely overblown.

“The [IRS] Commissioner protests that if equitable tolling is available, the IRS will not know whether it can proceed with a collection action after §6330(d)(1)’s deadline passes,” Barrett notes. “We are not convinced that the possibility of equitable tolling for the relatively small number of petitions at issue in this case will appreciably add to the uncertainty already present in the process.”

The opinion goes on to say the equitable tolling issue will be fact-intensive and likely not to burden the agency’s overall goals to secure payment for lawfully-assessed penalties because “it is not as if the IRS can confidently rush to seize property on day 31 anyway.”

While a definite loss for the IRS, the victory is only conditional for the taxpayer in this case.

“None of this is to say that Boechler is entitled to equitable tolling on the facts of this case,” Barrett says. “That should be determined on remand. We simply hold that §6330(d)(1)’s filing deadline, like most others, can be equitably tolled in appropriate cases.”

[dilbert firestorm]

I posted the IRS loss in another thread.

[eccieuser9500]

Originally Posted by dilbert firestorm

I posted the IRS loss in another thread.

U.S. Supreme Court Oral Arguments

Oral arguments before the Supreme Court of the United States, presented by Oyez, a multimedia judicial archive at the Illinois Tech Chicago-Kent College of Law.

United States v. Vaello-Madero

https://castbox.fm/x/2Av6I


Boechler, P.C. v. Commissioner of Internal Revenue

https://castbox.fm/x/2s6Vf

[Yssup Rider]

Originally Posted by eccieuser9500

Foundation. That's all one need to rest on. If it's sound.





I know it's hard for some.

Others have balls to stand alone.

Fielding Mellish, defending himself against numerous serious charges, including using the word thighs in mixed company.

One of the most underrated films of all ti,e.

[The_Waco_Kid]

Originally Posted by Yssup Rider

Fielding Mellish, defending himself against numerous serious charges, including using the word thighs in mixed company.

One of the most underrated films of all ti,e.

if you say so