Buckeye Institute v. IRS, et al
Plaintiff: BUCKEYE INSTITUTE
Defendant: INTERNAL REVENUE SERVICE, DOUG O'DONNELL, in his official capacity as Acting Commissioner of Internal Revenue, U.S. DEPARTMENT OF THE TREASURY, SCOTT BESSENT, in his official capacity as Secretary of the Treasury and WILLIAM LONG, in his official capacity as Commissioner of Internal Revenue
Amicus Curiae: TAX LAW CENTER AT NYU LAW and RANDY ELF
Case Number: 25-3170
Filed: March 14, 2025
Court: U.S. Court of Appeals, Sixth Circuit
Nature of Suit: Other Statutory Actions
Docket Report

This docket was last retrieved on August 29, 2025. A more recent docket listing may be available from PACER.

Date Filed Document Text
August 29, 2025 Filing 27 RULING LETTER SENT granting appellee's motion to extend time to file brief by 31 days [ # 26 ] filed by Mr. Brett Robert Nolan. resetting briefing schedule: appellee brief now due 10/20/2025. (ALF) [Entered: 08/29/2025 04:19 PM]
August 29, 2025 Filing 26 MOTION filed by Mr. Brett Robert Nolan for Buckeye Institute to extend time to file brief. Certificate of Service: 08/29/2025. [25-3170] (BRN) [Entered: 08/29/2025 10:10 AM]
August 8, 2025 Filing 25 AMICUS APPEARANCE filed for Randy Elf by Randy Elf. Certificate of Service: 08/08/2025. [25-3170] (RE) [Entered: 08/08/2025 04:30 PM]
July 30, 2025 Filing 24 APPEARANCE filed for Appellee Buckeye Institute by Charles M. Miller. Certificate of Service: 07/30/2025. [25-3170] (CMM) [Entered: 07/30/2025 02:34 PM]
July 30, 2025 Opinion or Order Filing 23 ORDER filed granting motion to withdraw as counsel [ # 22 ] filed by Ms. Judith Ann Hagley. (RO) [Entered: 07/30/2025 12:00 PM]
July 30, 2025 Filing 22 MOTION filed by Ms. Judith Ann Hagley for Mr. Scott Bessent, IRS, Mr. William Long and TREA for Judith A. Hagley to withdraw as counsel for IRS, William Long, in his official capacity as Commissioner of Internal Revenue, US Department of the Treasury, Scott Bessent, in his official capacity as Secretary of the Treasury. Certificate of Service: 07/30/2025. [25-3170] (JAH) [Entered: 07/30/2025 09:34 AM]
June 27, 2025 Filing 21 AMICUS BRIEF filed by Tax Law Center at NYU Law , with parties' consent. Certificate of Service:06/27/2025. [25-3170] (JET) [Entered: 06/27/2025 01:31 PM]
June 26, 2025 Filing 20 AMICUS APPEARANCE filed for Tax Law Center at NYU Law by Jonathan E. Taylor. Certificate of Service: 06/26/2025. [25-3170] (JET) [Entered: 06/26/2025 03:58 PM]
June 26, 2025 Filing 19 RULING LETTER SENT granting motion to extend time to file brief [ # 18 ] filed by Mr. Brett Robert Nolan. 60 day extension of time granted. Resetting briefing schedule: appellee brief now due 09/19/2025. (RO) [Entered: 06/26/2025 02:46 PM]
June 26, 2025 Filing 18 MOTION filed by Mr. Brett Robert Nolan for Buckeye Institute to extend time to file brief. Certificate of Service: 06/26/2025. [25-3170] (BRN) [Entered: 06/26/2025 01:13 PM]
June 20, 2025 Filing 17 APPELLANT BRIEF filed by Ms. Marie Wicks for Mr. Scott Bessent, IRS, Mr. William Long and TREA. Certificate of Service: 06/20/2025. Argument Request: requested. [25-3170] (MW) [Entered: 06/20/2025 11:38 AM]
June 18, 2025 Filing 16 LETTER SENT to Ms. Judith Ann Hagley for TREA, IRS, Mr. Scott Bessent and Mr. William Long, Ms. Marie Wicks for TREA, IRS, Mr. Scott Bessent and Mr. William Long, Mr. Alan Gura for Buckeye Institute and Mr. Brett Robert Nolan for Buckeye Institute, regarding amended caption. (RO) [Entered: 06/18/2025 03:27 PM]
June 18, 2025 Filing 15 NOTIFICATION filed by Ms. Marie Wicks for Mr. Scott Bessent, IRS, Mr. Doug O'Donnell and TREA regarding Updated case caption with name of new Commissioner of Internal Revenue. Certificate of Service: 06/18/2025. [25-3170] (MW) [Entered: 06/18/2025 03:21 PM]
May 20, 2025 Filing 14 RULING LETTER SENT granting motion to extend time to file brief [ # 13 ] filed by Ms. Judith Ann Hagley. 28 day extension of time granted. Resetting briefing schedule: appellant brief now due 06/20/2025; appellee brief now due 07/21/2025. (RO) [Entered: 05/20/2025 11:16 AM]
May 16, 2025 Filing 13 MOTION filed by Ms. Judith Ann Hagley for Mr. Scott Bessent, IRS, Mr. Doug O'Donnell and TREA to extend time to file brief. Certificate of Service: 05/16/2025. [25-3170] (JAH) [Entered: 05/16/2025 05:19 PM]
March 26, 2025 Filing 12 RULING LETTER SENT granting motion to extend time to file brief [ # 11 ] filed by Ms. Marie Wicks. Resetting briefing schedule: appellant brief now due 05/23/2025; appellee brief now due 06/23/2025. (RO) [Entered: 03/26/2025 03:30 PM]
March 26, 2025 Filing 11 MOTION filed by Ms. Marie Wicks for Mr. Scott Bessent, IRS, Mr. Doug O'Donnell and TREA to extend time to file brief. Certificate of Service: 03/26/2025. [25-3170] (MW) [Entered: 03/26/2025 10:58 AM]
March 20, 2025 Filing 10 CIVIL APPEAL STATEMENT OF PARTIES AND ISSUES filed by Attorney Ms. Marie Wicks for Appellants Mr. Scott Bessent, IRS, Mr. Doug O'Donnell and TREA. Is this case a cross-appeal? No ; Has this case or a related one been before this court previously? No ; Parties Against Whom this Appeal is Being Taken: Buckeye Institute ; Issues:. Certificate of Service: 03/20/2025. [25-3170] (MW) [Entered: 03/20/2025 04:24 PM]
March 19, 2025 Filing 9 ***DEFECTIVE ENTRY - please refile with corrected list of Parties Against Whom this Appeal is Being Taken*** CIVIL APPEAL STATEMENT OF PARTIES AND ISSUES filed by Attorney Ms. Marie Wicks for Appellants Mr. Scott Bessent, IRS, Mr. Doug O'Donnell and TREA. Is this case a cross-appeal? No ; Has this case or a related one been before this court previously? No ; Parties Against Whom this Appeal is Being Taken: Mr. Scott Bessent, IRS, TREA and Mr. Doug O'Donnell ; Issues:. Certificate of Service: 03/19/2025. [25-3170]--[Edited 03/19/2025 by REO] (MW) [Entered: 03/19/2025 10:17 AM]
March 18, 2025 Filing 8 APPEARANCE filed for Appellee Buckeye Institute by Alan Gura. Certificate of Service: 03/18/2025. [25-3170] (AG) [Entered: 03/18/2025 10:14 AM]
March 14, 2025 Filing 7 APPEARANCE filed for Appellants TREA and IRS by Judith A. Hagley (co-counsel). Certificate of Service: 03/14/2025. [25-3170] (JAH) [Entered: 03/14/2025 02:44 PM]
March 14, 2025 Filing 6 APPEARANCE filed for Appellants IRS and TREA by Marie E. Wicks (lead counsel). Certificate of Service: 03/14/2025. [25-3170] (MW) [Entered: 03/14/2025 02:42 PM]
March 14, 2025 Filing 5 CORPORATE DISCLOSURE STATEMENT. Name of Counsel: Brett R. Nolan ; Buckeye Institute makes the following disclosure: 1. Is said party a subsidiary or affiliate of a publicly owned corporation? NO 2. Is there a publicly owned corporation, not a party to the appeal, with a financial interest in the outcome? NO Certificate of Service: 03/14/2025. [25-3170] (BRN) [Entered: 03/14/2025 02:32 PM]
March 14, 2025 Filing 4 APPEARANCE filed for Appellee Buckeye Institute by Brett R. Nolan. Certificate of Service: 03/14/2025. [25-3170] (BRN) [Entered: 03/14/2025 11:14 AM]
March 14, 2025 Filing 3 BRIEFING LETTER SENT setting briefing schedule: appellant brief due 04/23/2025; appellee brief due 05/23/2025. (RO) [Entered: 03/14/2025 10:47 AM]
March 14, 2025 Filing 2 The case manager for this case is: Ryan Orme (RO) [Entered: 03/14/2025 10:46 AM]
March 14, 2025 Filing 1 Civil Case Docketed. Notice filed by Appellants Mr. Scott Bessent, IRS, Mr. Doug O'Donnell and US Department of Treasury. Transcript needed: n. (RO) [Entered: 03/14/2025 10:44 AM]

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Search for this case: Buckeye Institute v. IRS, et al
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Plaintiff: BUCKEYE INSTITUTE
Represented By: Brett Robert Nolan
Represented By: Alan Gura
Represented By: Charles M. Miller
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Defendant: INTERNAL REVENUE SERVICE
Represented By: Marie Wicks
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Defendant: DOUG O'DONNELL, in his official capacity as Acting Commissioner of Internal Revenue
Represented By: Judith Ann Hagley
Represented By: Marie Wicks
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Defendant: U.S. DEPARTMENT OF THE TREASURY
Represented By: Marie Wicks
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Defendant: SCOTT BESSENT, in his official capacity as Secretary of the Treasury
Represented By: Marie Wicks
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Defendant: WILLIAM LONG, in his official capacity as Commissioner of Internal Revenue
Represented By: Marie Wicks
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Amicus curiae: TAX LAW CENTER AT NYU LAW
Represented By: Jonathan E. Taylor
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Amicus curiae: RANDY ELF
Represented By: Randy Elf
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