{"argument_date":"2004-01-12T00:00:00Z","arguments":[{"argument_date":"2004-01-12T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2003","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","paragraphs":["Mr. Jones cited the opposing sides' brief to argue that secondary liability contradicts the direct assessment requirement.","Mr. Haberbush addressed the historical context of imposing derivative liability on partnership members.","Chief Justice Rehnquist closed the argument by stating the case was submitted."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 25, lines 3-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 25, lines 3-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 3, lines 17-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 3, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 50, lines 5-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 50, lines 5-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 3-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 54, lines 3-5"}]}],"caption":"United States v. Galletti","case_history":[{"changed_at":"2026-08-29T20:06:30.519128Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T20:06:30.536551Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"The dispute centers on whether the IRS must assess individual partners directly to collect unpaid partnership taxes.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 25, lines 3-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 25, lines 3-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 3, lines 17-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 50, lines 5-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 50, lines 5-35"}],"dispositions":[],"latest_court_document_date":"2004-01-12T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2003","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/02-1389.html","primary_docket":"02-1389","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T16:02:09.109090Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["The case involves a challenge to a lower court order requiring the IRS to assess individual partners for partnership tax debts."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 25, lines 3-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 25, lines 3-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 3, lines 17-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 50, lines 5-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 50, lines 5-35"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on January 12, 2004."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 3, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 3-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 54, lines 3-5"}]},{"heading":"What each side wants","paragraphs":["the side that brought the case wants the court to reject the requirement for direct assessment of partners.","the opposing side wants the court to uphold the requirement for direct assessment of partners."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 25, lines 3-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 25, lines 3-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 3, lines 17-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 50, lines 5-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 50, lines 5-35"}]},{"heading":"What each side says","paragraphs":["Mr. Jones argues that secondary liability does not require the IRS to assess partners directly.","Mr. Haberbush argues that the history of derivative liability supports imposing liability on partners."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 25, lines 3-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 25, lines 3-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 3, lines 17-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 50, lines 5-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 50, lines 5-35"}]},{"heading":"What the justices asked","paragraphs":["Chief Justice Rehnquist asked the advocates to address the history of how derivative liability is imposed on partners."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 3-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 54, lines 3-5"}]},{"heading":"Why it matters","paragraphs":["This case determines how the government collects unpaid taxes from business partnerships and their members."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 25, lines 3-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 25, lines 3-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 3, lines 17-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 50, lines 5-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 50, lines 5-35"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 3, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 3-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 54, lines 3-5"}]}],"slug":"2003-02-1389-united-states-v-galletti","term":"2003","title":"Can the IRS assess individual partners for partnership taxes?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 25, lines 3-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 25, lines 3-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 3, lines 17-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 50, lines 5-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1389.pdf","page_label":"file page 50, lines 5-35"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}