October Term 2003 · Docket 02-1389
Can the IRS assess individual partners for partnership taxes?
The dispute centers on whether the IRS must assess individual partners directly to collect unpaid partnership taxes.
Verified source milestones
- — An official oral-argument transcript was verified.
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
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.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 25, lines 3-19 — Transcript, file page 25, lines 3-19
- Official Supreme Court Transcript — file page 3, lines 17-41 — Transcript, file page 3, lines 17-41
- Official Supreme Court Transcript — file page 3, lines 5-15 — Transcript, file page 3, lines 5-15
- Official Supreme Court Transcript — file page 50, lines 5-35 — Transcript, file page 50, lines 5-35
- Official Supreme Court Transcript — file page 54, lines 3-5 — Transcript, file page 54, lines 3-5
A citizen's guide to the whole case
What this case is about
The case involves a challenge to a lower court order requiring the IRS to assess individual partners for partnership tax debts.
Official sources for this section
- Official Supreme Court Transcript — file page 25, lines 3-19 — Transcript, file page 25, lines 3-19
- Official Supreme Court Transcript — file page 3, lines 17-41 — Transcript, file page 3, lines 17-41
- Official Supreme Court Transcript — file page 50, lines 5-35 — Transcript, file page 50, lines 5-35
How the case got here
The Supreme Court heard oral argument in this case on January 12, 2004.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 5-15 — Transcript, file page 3, lines 5-15
- Official Supreme Court Transcript — file page 54, lines 3-5 — Transcript, file page 54, lines 3-5
What each side wants
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.
Official sources for this section
- Official Supreme Court Transcript — file page 25, lines 3-19 — Transcript, file page 25, lines 3-19
- Official Supreme Court Transcript — file page 3, lines 17-41 — Transcript, file page 3, lines 17-41
- Official Supreme Court Transcript — file page 50, lines 5-35 — Transcript, file page 50, lines 5-35
What each side says
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.
Official sources for this section
- Official Supreme Court Transcript — file page 25, lines 3-19 — Transcript, file page 25, lines 3-19
- Official Supreme Court Transcript — file page 3, lines 17-41 — Transcript, file page 3, lines 17-41
- Official Supreme Court Transcript — file page 50, lines 5-35 — Transcript, file page 50, lines 5-35
What the justices asked
Chief Justice Rehnquist asked the advocates to address the history of how derivative liability is imposed on partners.
Official sources for this section
- Official Supreme Court Transcript — file page 54, lines 3-5 — Transcript, file page 54, lines 3-5
Why it matters
This case determines how the government collects unpaid taxes from business partnerships and their members.
Official sources for this section
- Official Supreme Court Transcript — file page 25, lines 3-19 — Transcript, file page 25, lines 3-19
- Official Supreme Court Transcript — file page 3, lines 17-41 — Transcript, file page 3, lines 17-41
- Official Supreme Court Transcript — file page 50, lines 5-35 — Transcript, file page 50, lines 5-35
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 5-15 — Transcript, file page 3, lines 5-15
- Official Supreme Court Transcript — file page 54, lines 3-5 — Transcript, file page 54, lines 3-5
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 25, lines 3-19 — Transcript, file page 25, lines 3-19
- Official Supreme Court Transcript — file page 3, lines 17-41 — Transcript, file page 3, lines 17-41
- Official Supreme Court Transcript — file page 50, lines 5-35 — Transcript, file page 50, lines 5-35
- Official Supreme Court Transcript — file page 25, lines 3-19 — Transcript, file page 25, lines 3-19
- Official Supreme Court Transcript — file page 3, lines 17-41 — Transcript, file page 3, lines 17-41
- Official Supreme Court Transcript — file page 50, lines 5-35 — Transcript, file page 50, lines 5-35
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.