Location of tax crime trials
Catherine Elizabeth Chollet v. United States
In brief
- Where it stands
- Petition Pending
Awaiting an order on the petition
- What it’s about
- Missouri tax attorneys Catherine Chollet and Michael Kohn say their tax-return convictions should not have been tried in North Carolina because they prepared and filed the returns in Missouri.
- What's at stake
- Whether Chollet and Kohn will receive Supreme Court review or get another look at the Fourth Circuit judgment remains unresolved.
Summary: written with AI from the case record.
What it's about
They ask the Supreme Court to hear the case, wipe out the Fourth Circuit’s judgment (vacate it), and send it back (remand it) for reconsideration under Abouammo.
Chollet and Kohn are Missouri tax attorneys. They say they prepared and filed the returns in Missouri, not North Carolina.
The dispute concerns where the tax-return cases should have been tried and whether Abouammo warrants another look at the Fourth Circuit judgment.
Question presented
Should the petition be granted, the judgment vacated, and the case remanded for further consideration in light of Abouammo?
What happens next
The petition was distributed for the Court’s Nov. 13, 2026 conference, where the justices may consider whether to hear it. That distribution does not guarantee a decision date.
Documents
Docket activity
New analysis added
AI analysis generated: Case Briefing
Case data updated: summary, question_presented, generation_metadata
Case data updated: question_presented, extraction_metadata
Brief added: Petition
Sources
Primary materials plus reporting. Best-effort analysis: this explainer relies on a mix of primary materials and trusted secondary sources. Official filings and opinions remain authoritative.