Peter Laurenzano v. Commissioner of Internal Revenue
| PETER LAURENZANO |
| COMMISSIONER OF INTERNAL REVENUE |
| THE CENTER FOR TAXPAYER RIGHTS |
| 25-2020 |
| September 2, 2025 |
| U.S. Court of Appeals, Fourth Circuit |
| Other |
Docket Report
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This docket was last retrieved on February 9, 2026. A more recent docket listing may be available from PACER.
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Filing 30
ORDER filed granting Motion to extend filing time [ # 29 ] Number of days granted: 32. Response brief due 03/23/2026. No paper copies required unless case has been tentatively calendared or copies otherwise ordered. Copies to all parties. [1001923162] [25-2020] AW [Entered: 02/09/2026 07:03 AM]
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| Filing 29 MOTION by Commissioner of Internal Revenue to extend filing time for response brief until March 23, 2026.. Date and method of service: 02/06/2026 ecf. [1001922640] [25-2020] Matthew Johnshoy [Entered: 02/06/2026 11:17 AM] |
| Filing 28 Returned mail received from Peter Laurenzano re. What action was taken to correct address and re-serve document? none [1001920466] [25-2020] AW [Entered: 02/03/2026 05:02 PM] |
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Filing 27
ORDER filed granting Motion to extend filing time [ # 26 ] Number of days granted: 30. Response brief due 02/19/2026. No paper copies required unless case has been tentatively calendared or copies otherwise ordered. Copies to all parties. [1001903976] [25-2020] AW [Entered: 01/06/2026 02:53 PM]
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| Filing 26 MOTION by Commissioner of Internal Revenue to extend filing time for response brief until February 19, 2026.. Date and method of service: 01/06/2026 ecf. [1001903898] [25-2020] Matthew Johnshoy [Entered: 01/06/2026 01:58 PM] |
| Filing 25 JOINT APPENDIX by Peter Laurenzano. Digital media exhibit volume? No. [1001898478] [25-2020] Uriel Hinberg [Entered: 12/22/2025 06:13 PM] |
| Filing 24 BRIEF by Peter Laurenzano. Type of Brief: OPENING. . Do any cases pending in this court or the Supreme Court of the United States raise similar issues? NO.. [1001898476] [25-2020] Uriel Hinberg [Entered: 12/22/2025 06:11 PM] |
| Filing 23 APPEARANCE OF COUNSEL by Eric J. Konopka for Peter Laurenzano. [1001876438] [25-2020] Eric Konopka [Entered: 11/12/2025 05:45 PM] |
| Filing 22 Attorney Andrew De Mello for Commissioner of Internal Revenue in 25-2020, Michael J. Haungs for Commissioner of Internal Revenue in 25-2020, Matthew D. Lucey for Commissioner of Internal Revenue in 25-2020 terminated from case. Reason for termination: Not participating. [1001875331] [25-2020] AW [Entered: 11/10/2025 03:03 PM] |
| Filing 21 BRIEFING ORDER filed. No paper copies required unless case has been tentatively calendared or copies otherwise ordered. All filings must comply with # Appendix Pagination & Brief Citation Guide . [1001875327] Opening Brief and Appendix due 12/22/2025. Response Brief due 01/20/2026 [25-2020] AW [Entered: 11/10/2025 02:59 PM] |
| Filing 20 MOTION by Peter Laurenzano to Substitute Informal Brief and to Set Formal Briefing Schedule.. Date and method of service: 11/10/2025 ecf. [1001875284] [25-2020] Uriel Hinberg [Entered: 11/10/2025 02:30 PM] |
| Filing 19 DISCLOSURE STATEMENT by Peter Laurenzano. Was any question on Disclosure Form answered yes? No [1001875273] [25-2020] Uriel Hinberg [Entered: 11/10/2025 02:23 PM] |
| Filing 18 APPEARANCE OF COUNSEL by Uriel Hinberg for Peter Laurenzano. [1001875060] [25-2020] Uriel Hinberg [Entered: 11/10/2025 11:15 AM] |
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Filing 17
ORDER filed granting filing of amicus curiae brief. Disclosure Statement filed (if corporate amicus)? Y. Appearance Form filed? Y. Copies to all parties. Mailed to: Laurenzano. [1001859615] [25-2020] AW [Entered: 10/14/2025 02:28 PM]
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| Filing 16 APPEARANCE OF COUNSEL by Carlton Smith for The Center for Taxpayer Rights. [1001859601] [25-2020] AW [Entered: 10/14/2025 02:19 PM] |
| Filing 15 APPEARANCE OF COUNSEL by Keith Fogg for The Center for Taxpayer Rights. [1001859599] [25-2020] AW [Entered: 10/14/2025 02:18 PM] |
| Filing 14 DISCLOSURE STATEMENT by The Center for Taxpayer Rights. Was any question on Disclosure Form answered yes? No [1001859596] [25-2020] AW [Entered: 10/14/2025 02:16 PM] |
| Filing 13 AMICUS CURIAE BRIEF by The Center for Taxpayer Rights. . Do any cases pending in this court or the Supreme Court of the United States raise similar issues? NO.. [1001859227] [25-2020] Carlton Smith [Entered: 10/14/2025 10:09 AM] |
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Filing 12
ORDER filed suspending briefing [ # 11 ]; [ # 11 ].Copies to all parties. [1001859212] [25-2020] AW [Entered: 10/14/2025 10:00 AM]
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| Filing 11 MOTION by Commissioner of Internal Revenue for temporary administrative stay, Date of action to be stayed, if applicable:10/23/2025 response brief. , to extend filing time for response brief.. Date and method of service: 10/10/2025 US mail. [1001858620] [25-2020] Matthew Johnshoy [Entered: 10/10/2025 01:59 PM] |
| Filing 10 INFORMAL OPENING BRIEF by Peter Laurenzano. [1001858021] [25-2020] AW [Entered: 10/09/2025 04:34 PM] |
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Filing 9
ORDER filed granting Motion to proceed in forma pauperis [8] Copies to all parties. Mailed to: Laurenzano. [1001858016] [25-2020] AW [Entered: 10/09/2025 04:32 PM]
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| Filing 8 IFP-APPLICATION to proceed in forma pauperis (FRAP 24)(court access only) by Peter Laurenzano. [1001858012] [25-2020] AW [Entered: 10/09/2025 04:31 PM] |
| Filing 7 RULE 45 NOTICE issued to Peter Laurenzano re: failure to satisfy fee and informal briefing requirements Case may be dismissed if default is not cured within 15 days. Mailed to: Laurenzano. [1001850315] [25-2020] AW [Entered: 09/29/2025 11:41 AM] |
| Filing 6 APPEARANCE OF COUNSEL by Matthew S. Johnshoy (lead counsel) for Commissioner of Internal Revenue. [1001840095] [25-2020] Matthew Johnshoy [Entered: 09/11/2025 03:24 PM] |
| Filing 5 US TAX COURT RECORD in electronic format filed by US Tax Court. Method of service: ECF service on counsel. [1001834284] [25-2020] Tax Court [Entered: 09/03/2025 12:03 PM] |
| Filing 4 RECORD requested from Clerk [1001833430]. Due: 09/16/2025. [25-2020] AW [Entered: 09/02/2025 01:06 PM] |
| Filing 3 INFORMAL BRIEFING ORDER filed. Mailed to: Laurenzano, De Mello, Jeane, Lucey. [1001833428] Informal Opening Brief due 09/26/2025 Informal response brief, if any: 14 days after informal opening brief served. [25-2020] AW [Entered: 09/02/2025 01:02 PM] |
| Filing 2 FEE NOTICE issued to Peter Laurenzano - initial notice. Fee or application to proceed as indigent due 09/17/2025 Originating case number: 2203-25. Mailed to: Laurenzano. [1001833414] [25-2020] AW [Entered: 09/02/2025 12:57 PM] |
| Filing 1 Case docketed. Originating case number: 2203-25. Case manager: AWalker. [1001833402] [25-2020] AW [Entered: 09/02/2025 12:50 PM] |
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