Robert L. Schulz v. Internal Revenue Service and Anthony Roundtree (2005)

green · 17 citation events across 6 courts. Showing the 5 strongest citers on record (one row per citing case, strongest signal kept).

All Green 5

Sort: By significance · Most recent

green Vento Mollison v. United States (2007)

Rule Authority · 2d Cir.

Schulz v. IRS, 413 F.3d 297, 301-02 (2d Cir.2005); United States v. Gilleran, 992 F.2d 232, 233-34 (9th Cir.1993).

green Mollison v. United States (2007)

Rule Authority · 2d Cir.

Schulz v. IRS, 413 F.3d 297, 301-02 (2d Cir.2005); United States v. Gilleran, 992 F.2d 232, 233-34 (9th Cir.1993).

green United States v. Astrup (2006)

Rule Authority · 2d Cir.

Astrup relies on our decisions in Schulz I & II, in which we held that “before punishment for disobedience of an IRS summons may be levied, the agency must seek enforcement through a federal court in an adversarial proceeding through which the taxpayer can test the validity of the summons.” Schulz v. IRS, 413 F.3d 297, 302 (2d Cir.2005) (“Schulz II”).

green Connecticut v. Spellings (2006)

Rule Authority · D. Conn.

In this regard, the Court notes that the Second Circuit has held that “any legislative scheme that denies subjects an opportunity to seek judicial review of administrative orders except by refusing to comply, and so put themselves in immediate jeopardy of possible penalties so heavy as to prohibit resort to that remedy, runs afoul of the due process requirements of the Fifth and Fourteenth Amendments.” Schulz v. Internal Revenue Serv., 413 F.3d 297, 303 (2d Cir.2005) (intern…

green Warren Thomas Barry v. United States (2007)

Cited · 11th Cir. · signal: see

See Schulz, 413 F.3d at 302 .