No. 25-7700October Term 2025Petition PendingUpdated Sep 4, 2026
Smalis v. Commissioner of Internal Revenue
Anastasios M. Smalis, Petitioner v. Commissioner of Internal Revenue
Smalis challenges the IRS's ability to assess and collect an alleged tax deficiency after the agency acknowledged that no statutory notice of deficiency was issued or could be shown to have been mailed.
Case status
- Current stage
- Petition Pending
- Latest event
- Petition pending
- Next
- Awaiting an order on the petitionNo decision timeline until the Court agrees to hear the case.
- What it's about
Smalis challenges the IRS's ability to assess and collect an alleged tax deficiency after the agency acknowledged that no statutory notice of deficiency was issued or could be shown to have been mailed. He argues that, because the missing notice prevented him from seeking prepayment review in Tax Court, the assessment and collection process violated the Fifth Amendment's Due Process Clause.
Question presented
1. Whether the Due Process Clause of the Fifth Amendment permits the Internal Revenue Service to assess and collect a tax deficiency when the government cannot establish that the statutorily required Notice of Deficiency was properly mailed to the taxpayer, thereby depriving the taxpayer of the pre-payment judicial review guaranteed by 26 U.S.C. §§ 6212 and 6213. 2. Whether the Due Process Clause of the Fifth Amendment is violated when the Internal Revenue Service proceeds in a manner that deprives a taxpayer of meaningful pre-deprivation judicial review while simultaneously acknowledging that no statutory Notice of Deficiency—the jurisdictional predicate for Tax Court review—was ever issued. 3. Whether the Due Process Clause of the Fifth Amendment permits the Internal Revenue Service to assess and collect taxes and deprive a taxpayer of property where the government admits that no statutory Notice of Deficiency was ever issued, yet the Tax Court and court of appeals dismiss the case for lack of jurisdiction.
- Case path
United States Court of Appeals for the Third Circuit / Petition pending
- Area
Business and Regulation, Administrative Law
Briefing
What it's about
Anastasios Smalis asks whether the IRS may assess and collect a tax deficiency when it cannot establish that it properly mailed a required Notice of Deficiency. He argues that without that notice, he lost access to Tax Court review before paying the disputed tax.
Argument
The case has not been scheduled for oral argument. Smalis contends that the IRS cannot collect a deficiency while acknowledging that no statutory Notice of Deficiency was issued.
Impact
The case could affect taxpayers who say they never received a valid deficiency notice before the IRS seeks payment. For example, a taxpayer could face collection efforts without first getting a chance to challenge the bill in Tax Court.
What's next
No decision window is available yet. Watch for oral argument or another scheduling move from the Court.
What is at stake in Smalis v. Commissioner of Internal Revenue?
The case asks whether the IRS may collect a claimed tax debt without establishing that it mailed the notice required for prepayment Tax Court review.
Who could be affected by the Smalis case?
Taxpayers who challenge whether the IRS properly sent a Notice of Deficiency could be affected. The dispute concerns their opportunity to go to Tax Court before paying.
What happens next in Smalis v. Commissioner of Internal Revenue?
The case has not been scheduled for oral argument. The next visible step could be an argument setting or another scheduling action by the Court.
Documents
Activity
Docket activity2
AI analysis generated: Case Briefing
Sep 4, 2026 | Generated
Brief added: Petition
Mar 2, 2026 | Court records
Related cases
Grounding
- Grounding
- Primary materials plus reporting.
- Note
- Best-effort analysis: this explainer relies on a mix of primary materials and trusted secondary sources. Official filings and opinions remain authoritative.
- Checked
- Sep 4, 2026
- Method
- Methodology