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Federal income tax on citizens

Adolfo Sandor Montero v. Commissioner of Internal Revenue

Updated Nov 12, 2026

In brief

Where it stands
Petition Pending

Awaiting an order on the petition

No decision timeline until the Court agrees to hear the case.

What it’s about
Adolfo Sandor Montero filed a petition asking the Supreme Court to review a Fifth Circuit federal-tax decision, arguing that the government did not prove the tax was tied to an activity it could tax.
What's at stake
Montero's challenge to the Fifth Circuit's tax ruling and handling of his request to reconsider remains unresolved.

Summary: written with AI from the case record.

What it's about

He also challenges the appeals court’s reliance on old precedent and alleges its clerk’s office wrongly blocked his request for the court to reconsider.

The petition raises questions about the tax's legal basis, the Fifth Circuit's precedent, available remedies, and the appeals clerk's handling of Montero's request for reconsideration.

Question presented

1. Whether the tax may be enforced against a citizen without the government proving any nexus to that privilege, where the administrative record affirmatively shows no such nexus and the government introduced no contrary evidence? 2. Whether a court of appeals may affirm on a forty-two-year-old circuit precedent — Parker v. C.I.R., 724 F.2d 469 (5th Cir. 1984) — that attributes to Brushaber a holding Brushaber expressly rejected, while never citing, distinguishing, or otherwise engaging Brushaber, Flint, Howard, Denver, or the supervening unanimous decision in Moore, contrary to Rodriguez de Quiias v. Shearson/American Express', Inc., 490 U.S. 477, 484 (1989), Agostini v. Felton, 521 U.S. 203, 237 (1997) — and where the panel was warned in writing, before it ruled, that this was the error it was about to commit? 3. Whether any judicial remedy remains available to a citizen when lower courts decline, across multiple dockets and multiple years, to engage controlling precedent that this Court itself applied on the merits less than two years earlier, and the resulting petitions are resolved without explanation at every level? 4. Whether a court of appeals Clerk’s Office denies due process when it blocks a timely-transmitted petition for rehearing on a factually false and documentarily disprovable pretext, issuing no case-identified notice and no opportunity to cure — and whether the subsequent denial, without a word of explanation, of a motion asking a judge to recognize that the petition was timely filed cures that deprivation or completes it?

What happens next

The Supreme Court must decide whether to hear the case. No oral argument or decision date is set.

Documents

1

Docket activity

5
  • New analysis added

    Nov 12, 2026 · Court records

  • AI analysis generated: Case Briefing

    Nov 12, 2026 · Generated

  • Case data updated: summary, question_presented, generation_metadata

    Nov 12, 2026 · Court records

  • Case data updated: question_presented, extraction_metadata

    Nov 12, 2026 · Court records

  • Brief added: Petition

    Sep 8, 2026 · Court records

More questions

2
Why does Montero challenge the Fifth Circuit's precedent?
He argues the court relied on a 1984 ruling that misread Brushaber and failed to address later Supreme Court decisions.
What does Montero allege about his request for reconsideration?
He says the clerk's office blocked a request he sent on time, gave no case-specific notice, and offered no chance to fix the filing.

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.

Checked Nov 12, 2026Methodology

Court records and filings

Reporting and analysis