Jerry P. McNeil Denied Cert. on 861?

[LPC]

Jerry P. McNeil has been mentioned here before, because of the dismissal of his Court of Federal Claims case and because of his petition to intervene in Hendrickson's criminal case.

On Monday, the Supreme Court denied certiorari in an appeal of a Tax Court decision upholding the determination of the IRS to proceed with a levy on McNeil's federal pension. The most obvious grounds for denying the appeal is that the Circuit Court of Appeals has not yet ruled on the appeal.

In the unpublished Tax Court decision, No. 18300-10 L (6/14/2011), the Tax Court described McNeil's arguments as section 861-based, and granted the Commissioner summary judgment, but denied the IRS an immediate levy. (And no sanctions.)

McNeil then filed for a writ of prohibition with the 10th Circuit, which was promptly denied without oral argument. In re: Jerry P. McNeil, No. 11-9011 (10th Cir. 7/19/2011).

McNeil then filed a proper appeal with the 10th Circuit. Both sides have filed briefs, and McNeil's reply brief (if any) is due 12/8.