October Term 2019 · Docket 17-834
Can states prosecute false tax forms used to hide immigration status?
Kansas argues federal law does not block state fraud charges. Garcia argues federal law preempts those state charges.
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
General Schmidt stated that identity theft victims face financial harm.
General Schmidt argued that states traditionally prosecute fraud and forgery.
General Schmidt claimed Congress did not withdraw state authority in 1986.
Mr. Michel argued that the opposing sides stole identity information for tax forms.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 10, lines 27-35 — Transcript, file page 10, lines 27-35
- Official Supreme Court Transcript — file page 10, lines 45-9 — Transcript, file page 10, lines 45-9
- Official Supreme Court Transcript — file page 11, lines 19-23 — Transcript, file page 11, lines 19-23
- Official Supreme Court Transcript — file page 11, lines 27-29 — Transcript, file page 11, lines 27-29
- Official Supreme Court Transcript — file page 12, lines 13-15 — Transcript, file page 12, lines 13-15
- Official Supreme Court Transcript — file page 12, lines 17-23 — Transcript, file page 12, lines 17-23
- Official Supreme Court Transcript — file page 13, lines 17-43 — Transcript, file page 13, lines 17-43
- Official Supreme Court Transcript — file page 22, lines 25-31 — Transcript, file page 22, lines 25-31
- Official Supreme Court Transcript — file page 33, lines 53-29 — Transcript, file page 33, lines 53-29
- Official Supreme Court Transcript — file page 4, lines 11-21 — Transcript, file page 4, lines 11-21
- Official Supreme Court Transcript — file page 4, lines 23-13 — Transcript, file page 4, lines 23-13
- Official Supreme Court Transcript — file page 6, lines 15-27 — Transcript, file page 6, lines 15-27
- Official Supreme Court Transcript — file page 67, lines 41-45 — Transcript, file page 67, lines 41-45
- Official Supreme Court Transcript — file page 68, lines 47-17 — Transcript, file page 68, lines 47-17
- Official Supreme Court Transcript — file page 69, lines 33-37 — Transcript, file page 69, lines 33-37
- Official Supreme Court Transcript — file page 7, lines 19-19 — Transcript, file page 7, lines 19-19
- Official Supreme Court Transcript — file page 7, lines 25-37 — Transcript, file page 7, lines 25-37
- Official Supreme Court Transcript — file page 70, lines 27-45 — Transcript, file page 70, lines 27-45
- Official Supreme Court Transcript — file page 73, lines 47-49 — Transcript, file page 73, lines 47-49
- Official Supreme Court Transcript — file page 8, lines 11-29 — Transcript, file page 8, lines 11-29
- Official Supreme Court Transcript — file page 9, lines 53-11 — Transcript, file page 9, lines 53-11
A citizen's guide to the whole case
What this case is about
Kansas wants to prosecute individuals for using false information on tax forms. Garcia wants a federal rule to block those state prosecutions.
Official sources for this section
- Official Supreme Court Transcript — file page 22, lines 25-31 — Transcript, file page 22, lines 25-31
- Official Supreme Court Transcript — file page 33, lines 53-29 — Transcript, file page 33, lines 53-29
- Official Supreme Court Transcript — file page 4, lines 23-13 — Transcript, file page 4, lines 23-13
- Official Supreme Court Transcript — file page 67, lines 41-45 — Transcript, file page 67, lines 41-45
- Official Supreme Court Transcript — file page 70, lines 27-45 — Transcript, file page 70, lines 27-45
How the case got here
The Supreme Court heard oral argument in this case on October 16, 2019.
Official sources for this section
- Official Supreme Court Transcript — file page 4, lines 11-21 — Transcript, file page 4, lines 11-21
- Official Supreme Court Transcript — file page 73, lines 47-49 — Transcript, file page 73, lines 47-49
What each side wants
Kansas wants to prosecute fraud using false tax information.
Garcia wants a federal rule to block state fraud prosecutions.
Official sources for this section
- Official Supreme Court Transcript — file page 22, lines 25-31 — Transcript, file page 22, lines 25-31
- Official Supreme Court Transcript — file page 33, lines 53-29 — Transcript, file page 33, lines 53-29
- Official Supreme Court Transcript — file page 4, lines 23-13 — Transcript, file page 4, lines 23-13
- Official Supreme Court Transcript — file page 67, lines 41-45 — Transcript, file page 67, lines 41-45
- Official Supreme Court Transcript — file page 70, lines 27-45 — Transcript, file page 70, lines 27-45
What each side says
Kansas argues Congress did not withdraw state fraud authority in 1986.
Garcia argues federal immigration law preempts state fraud prosecutions.
Official sources for this section
- Official Supreme Court Transcript — file page 22, lines 25-31 — Transcript, file page 22, lines 25-31
- Official Supreme Court Transcript — file page 33, lines 53-29 — Transcript, file page 33, lines 53-29
- Official Supreme Court Transcript — file page 4, lines 23-13 — Transcript, file page 4, lines 23-13
- Official Supreme Court Transcript — file page 67, lines 41-45 — Transcript, file page 67, lines 41-45
- Official Supreme Court Transcript — file page 70, lines 27-45 — Transcript, file page 70, lines 27-45
What the justices asked
Justice Sotomayor asked if one concession implies another.
Justice Ginsburg asked why prosecutors initially charged I-9 violations.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 27-35 — Transcript, file page 10, lines 27-35
- Official Supreme Court Transcript — file page 10, lines 45-9 — Transcript, file page 10, lines 45-9
- Official Supreme Court Transcript — file page 11, lines 19-23 — Transcript, file page 11, lines 19-23
- Official Supreme Court Transcript — file page 11, lines 27-29 — Transcript, file page 11, lines 27-29
- Official Supreme Court Transcript — file page 12, lines 13-15 — Transcript, file page 12, lines 13-15
- Official Supreme Court Transcript — file page 12, lines 17-23 — Transcript, file page 12, lines 17-23
- Official Supreme Court Transcript — file page 13, lines 17-43 — Transcript, file page 13, lines 17-43
- Official Supreme Court Transcript — file page 6, lines 15-27 — Transcript, file page 6, lines 15-27
- Official Supreme Court Transcript — file page 68, lines 47-17 — Transcript, file page 68, lines 47-17
- Official Supreme Court Transcript — file page 69, lines 33-37 — Transcript, file page 69, lines 33-37
- Official Supreme Court Transcript — file page 7, lines 19-19 — Transcript, file page 7, lines 19-19
- Official Supreme Court Transcript — file page 7, lines 25-37 — Transcript, file page 7, lines 25-37
- Official Supreme Court Transcript — file page 73, lines 47-49 — Transcript, file page 73, lines 47-49
- Official Supreme Court Transcript — file page 8, lines 11-29 — Transcript, file page 8, lines 11-29
- Official Supreme Court Transcript — file page 9, lines 53-11 — Transcript, file page 9, lines 53-11
Why it matters
This case defines the boundary between state fraud laws and federal immigration rules. It determines whether states can punish false tax forms. It affects how employers verify worker identity. It shapes the scope of federal preemption in employment fraud.
Official sources for this section
- Official Supreme Court Transcript — file page 22, lines 25-31 — Transcript, file page 22, lines 25-31
- Official Supreme Court Transcript — file page 33, lines 53-29 — Transcript, file page 33, lines 53-29
- Official Supreme Court Transcript — file page 4, lines 23-13 — Transcript, file page 4, lines 23-13
- Official Supreme Court Transcript — file page 67, lines 41-45 — Transcript, file page 67, lines 41-45
- Official Supreme Court Transcript — file page 70, lines 27-45 — Transcript, file page 70, lines 27-45
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 10, lines 27-35 — Transcript, file page 10, lines 27-35
- Official Supreme Court Transcript — file page 10, lines 45-9 — Transcript, file page 10, lines 45-9
- Official Supreme Court Transcript — file page 11, lines 19-23 — Transcript, file page 11, lines 19-23
- Official Supreme Court Transcript — file page 11, lines 27-29 — Transcript, file page 11, lines 27-29
- Official Supreme Court Transcript — file page 12, lines 13-15 — Transcript, file page 12, lines 13-15
- Official Supreme Court Transcript — file page 12, lines 17-23 — Transcript, file page 12, lines 17-23
- Official Supreme Court Transcript — file page 13, lines 17-43 — Transcript, file page 13, lines 17-43
- Official Supreme Court Transcript — file page 4, lines 11-21 — Transcript, file page 4, lines 11-21
- Official Supreme Court Transcript — file page 6, lines 15-27 — Transcript, file page 6, lines 15-27
- Official Supreme Court Transcript — file page 68, lines 47-17 — Transcript, file page 68, lines 47-17
- Official Supreme Court Transcript — file page 69, lines 33-37 — Transcript, file page 69, lines 33-37
- Official Supreme Court Transcript — file page 7, lines 19-19 — Transcript, file page 7, lines 19-19
- Official Supreme Court Transcript — file page 7, lines 25-37 — Transcript, file page 7, lines 25-37
- Official Supreme Court Transcript — file page 73, lines 47-49 — Transcript, file page 73, lines 47-49
- Official Supreme Court Transcript — file page 8, lines 11-29 — Transcript, file page 8, lines 11-29
- Official Supreme Court Transcript — file page 9, lines 53-11 — Transcript, file page 9, lines 53-11
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 22, lines 25-31 — Transcript, file page 22, lines 25-31
- Official Supreme Court Transcript — file page 33, lines 53-29 — Transcript, file page 33, lines 53-29
- Official Supreme Court Transcript — file page 4, lines 23-13 — Transcript, file page 4, lines 23-13
- Official Supreme Court Transcript — file page 67, lines 41-45 — Transcript, file page 67, lines 41-45
- Official Supreme Court Transcript — file page 70, lines 27-45 — Transcript, file page 70, lines 27-45
- Official Supreme Court Transcript — file page 22, lines 25-31 — Transcript, file page 22, lines 25-31
- Official Supreme Court Transcript — file page 33, lines 53-29 — Transcript, file page 33, lines 53-29
- Official Supreme Court Transcript — file page 4, lines 23-13 — Transcript, file page 4, lines 23-13
- Official Supreme Court Transcript — file page 67, lines 41-45 — Transcript, file page 67, lines 41-45
- Official Supreme Court Transcript — file page 70, lines 27-45 — Transcript, file page 70, lines 27-45
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.