{"argument_date":"2013-10-09T00:00:00Z","arguments":[{"argument_date":"2013-10-09T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2013","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","paragraphs":["Malcolm Stewart argued the penalty applies to sham transactions.","He stated the IRS determined the partnerships were shams.","He distinguished this from cases where transactions did not occur.","Paul Garre argued the government seeks an expansive code interpretation."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 9-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 10, lines 9-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 5-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 11, lines 5-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 19-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 12, lines 19-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 27-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 12, lines 27-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 7-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 13, lines 7-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 23-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 14, lines 23-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 47-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 15, lines 47-1"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 9-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 15, lines 9-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 33-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 24, lines 33-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 3, lines 19-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 27-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 4, lines 27-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 21-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 5, lines 21-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 19-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 54, lines 19-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 37-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 54, lines 37-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 56, lines 31-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 56, lines 31-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 17-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 57, lines 17-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 23-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 8, lines 23-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 45-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 9, lines 45-5"}]}],"caption":"United States v. Woods","case_history":[{"changed_at":"2026-08-29T20:06:34.234317Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T20:06:34.247451Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"The government seeks to tax partners immediately. Taxpayers demand a full partnership audit first.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 33-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 24, lines 33-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 3, lines 19-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 37-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 54, lines 37-47"}],"dispositions":[],"latest_court_document_date":"2013-10-09T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2013","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/12-562.html","primary_docket":"12-562","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T21:41:31.013844Z","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 dispute centers on tax penalties for sham transactions. The government wants to tax partners now. Taxpayers want to wait for a partnership audit."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 33-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 24, lines 33-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 3, lines 19-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 37-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 54, lines 37-47"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on October 9, 2013."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 19-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 54, lines 19-35"}]},{"heading":"What each side wants","paragraphs":["The government wants to impose penalties on partners immediately.","Taxpayers want to resolve the sham issue at the partnership level first."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 33-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 24, lines 33-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 3, lines 19-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 37-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 54, lines 37-47"}]},{"heading":"What each side says","paragraphs":["The government argues the penalty applies to individual partner returns.","Taxpayers argue the penalty requires a partnership-level determination."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 33-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 24, lines 33-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 3, lines 19-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 37-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 54, lines 37-47"}]},{"heading":"What the justices asked","paragraphs":["Justice Sotomayor asked if penalties can precede partnership tax determinations.","Justice Alito asked if this position evades the statute of limitations."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 9-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 10, lines 9-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 5-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 11, lines 5-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 19-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 12, lines 19-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 27-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 12, lines 27-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 7-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 13, lines 7-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 23-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 14, lines 23-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 47-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 15, lines 47-1"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 9-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 15, lines 9-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 27-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 4, lines 27-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 21-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 5, lines 21-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 19-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 54, lines 19-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 56, lines 31-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 56, lines 31-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 17-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 57, lines 17-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 23-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 8, lines 23-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 45-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 9, lines 45-5"}]},{"heading":"Why it matters","paragraphs":["This case defines when the IRS can tax individual partners. It shapes the balance of power in federal tax enforcement."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 33-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 24, lines 33-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 3, lines 19-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 37-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 54, lines 37-47"}]},{"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 10, lines 9-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 10, lines 9-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 5-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 11, lines 5-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 19-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 12, lines 19-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 27-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 12, lines 27-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 7-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 13, lines 7-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 23-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 14, lines 23-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 47-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 15, lines 47-1"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 9-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 15, lines 9-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 27-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 4, lines 27-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 21-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 5, lines 21-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 19-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 54, lines 19-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 56, lines 31-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 56, lines 31-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 17-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 57, lines 17-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 23-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 8, lines 23-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 45-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 9, lines 45-5"}]}],"slug":"2013-12-562-united-states-v-woods","term":"2013","title":"Does the IRS impose valuation penalties before partnership audits conclude?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 33-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 24, lines 33-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 3, lines 19-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 37-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-562_f119.pdf","page_label":"file page 54, lines 37-47"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}