Harty, et al. v. Commissioner of Internal Revenue
| NAT S. HARTY and APRIL D. HARTY |
| COMMISSIONER OF INTERNAL REVENUE |
| S.CROW COLLATERAL CORP. |
| 25-7765 |
| December 10, 2025 |
| U.S. Court of Appeals, Ninth Circuit |
| Other |
Opinions
We have the following opinions for this case:
| Description |
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| HARTY, ET AL. V. COMMISSIONER OF INTERNAL REVENUE |
Docket Report
RSS Track this Docket
This docket was last retrieved on May 22, 2026. A more recent docket listing may be available from PACER.
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Filing 50
MEMORANDUM DISPOSITION (Mary M. SCHROEDER, Morgan B. CHRISTEN, Danielle J. FORREST) AFFIRMED. The pending motions to seal in both cases are DENIED as moot. See Stillahn, Dkts. 13, 26; Harty, Dkts. 22, 35, 42. FILED AND ENTERED JUDGMENT. [25-460, 25-7765] [Entered: 05/22/2026 09:12 AM]
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Filing 49
ORDER FILED. Mary M. SCHROEDER, Morgan B. CHRISTEN, Danielle J. FORREST The court sua sponte orders Appeal Nos. 25-460 and 25-7765 consolidated for purposes of decision. [25-460, 25-7765] [Entered: 05/19/2026 09:43 AM]
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Filing 48
ARGUED AND SUBMITTED to Mary M. SCHROEDER, Morgan B. CHRISTEN, Danielle J. FORREST. Audio and video recordings of the argument are available on the courts website at #https://www.ca9.uscourts.gov/media/. [25-460, 25-7765] [Entered: 04/23/2026 11:49 AM]
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Filing 47
ORDER FILED. These cases are scheduled for oral argument on Thursday, April 23, 2026, at 9:00 a.m. in San Francisco, California. Given the overlap in counsel and issues presented, these cases are consolidated for purposes of oral argument only. Counsel for each side shall have 15 minutes total. [25-460, 25-7765] [Entered: 04/07/2026 03:05 PM]
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Filing 46
ACKNOWLEDGMENT of hearing notice filed by Kathleen Pakenham for Appellant S.Crow Collateral Corp.. Hearing in San Francisco - Courtroom 1 in San Francisco, on 4/23/2026 9:00:00 AM. Filer argument time: By myself. (Argument minutes: [-]). Special accommodations: No. Filer admission status: I certify that I am admitted to practice before this Court. --[Court Update: Updated docket text to reflect correct hearing date] [Entered: 03/24/2026 02:10 PM] [Edited: 03/24/2026 03:18 PM]
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Filing 45
ACKNOWLEDGMENT of hearing notice filed by Geoffrey Klimas for Appellee Commissioner of Internal Revenue. Hearing in San Francisco - Courtroom 1 in San Francisco, on 4/23/2026 9:00 AM. Filer argument time: By myself. (Argument minutes: [-]). Special accommodations: No. Filer admission status: I certify that I am admitted to practice before this Court. [Court entered filing to correct argument date and time] [Entered: 03/23/2026 06:42 AM] [Edited: 03/23/2026 11:03 AM]
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Filing 44
CITATION of Supplemental Authorities (28j Letter) filed by Appellee Commissioner of Internal Revenue. [Entered: 03/17/2026 12:11 PM]
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Filing 43
REPLY BRIEF UNDER SEAL submitted for filing by Appellant S.Crow Collateral Corp..--[court entered filing of brief submitted at DE 42] [Entered: 02/24/2026 10:53 AM]
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Filing 42
MOTION to File Document Under Seal and Sealed Document Submitted for Filing filed by Appellant S.Crow Collateral Corp.. [Entered: 02/23/2026 05:22 PM]
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Filing 41
EXCERPTS OF RECORD submitted for filing by Appellant S.Crow Collateral Corp.. [Entered: 02/23/2026 05:18 PM]
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Filing 40
REPLY BRIEF submitted for filing by Appellant S.Crow Collateral Corp.. [Entered: 02/23/2026 05:11 PM]
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Filing 39
NOTICE OF ORAL ARGUMENT on Thursday, April 23, 2026 - 09:00 A.M. - Courtroom 1 - Scheduled Location: San Francisco CA View the Oral Argument Calendar for your case #here. NOTE: Although your case is currently scheduled for oral argument, the panel may decide to submit the case on the briefs instead. See Fed. R. App. P. 34. Absent further order of the court, if the court does determine that oral argument is required in this case, you are expected to appear in person at the Courthouse. If an in person appearance would pose a hardship, you must file a motion for permission to appear remotely by video, using ACMS filing type Motion to Appear Remotely for Oral Argument. Such a motion must be filed within 7 days of this notice, absent exigent circumstances. Please note that if you do file a motion to appear remotely, the court strongly prefers video over telephone appearance. Therefore, if you wish to appear remotely by telephone you will need to justify that request in your motion and receive explicit permission to do so. Be sure to review the #GUIDELINES for important information about your hearing. If you are the specific attorney or self-represented party who will be arguing, use the ACKNOWLEDGMENT OF HEARING NOTICE filing type in ACMS no later than 28 days before the hearing date. No form or other attachment is required. If you will not be arguing, do not file an acknowledgment of hearing notice. [25-7765] [Entered: 02/15/2026 12:17 PM]
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Filing 38
ANSWERING BRIEF UNDER SEAL submitted for filing by Appellee Commissioner of Internal Revenue.--[court entered filing of brief submitted at DE 35] [Entered: 02/09/2026 12:47 PM]
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Filing 37
ADDED Counsel for Appellee Clint Carpenter [Entered: 02/09/2026 08:59 AM]
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Filing 36
NOTICE OF APPEARANCE by Clint Carpenter for Appellee Commissioner of Internal Revenue. [Entered: 02/09/2026 08:44 AM]
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Filing 35
MOTION to File Document Under Seal and Sealed Document Submitted for Filing filed by Appellee Commissioner of Internal Revenue. [Entered: 02/09/2026 06:59 AM]
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Filing 34
EXCERPTS OF RECORD submitted for filing by Appellee Commissioner of Internal Revenue. [Entered: 02/09/2026 06:48 AM]
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Filing 33
DEFECTIVE --- ANSWERING BRIEF submitted for filing by Appellee Commissioner of Internal Revenue.--[duplicate entry, correct entry at DE 32] [Entered: 02/09/2026 06:44 AM] [Edited: 02/09/2026 12:47 PM]
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Filing 32
ANSWERING BRIEF submitted for filing by Appellee Commissioner of Internal Revenue. [Entered: 02/09/2026 06:37 AM]
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Filing 31
RESPONSE to notice of case being considered for oral argument filed by Kathleen Pakenham. [Entered: 01/26/2026 01:09 PM]
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Filing 30
RESPONSE to notice of case being considered for oral argument filed by Geoffrey Klimas. [Entered: 01/26/2026 11:53 AM]
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Filing 29
CLERK ACTION: Redacted Opening Brief submitted at DE 20 by Appellant S.Crow Collateral Corp. is filed. No paper copies are required. [Entered: 01/21/2026 01:02 PM]
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Filing 28
CLERK ACTION: Opening Brief submitted at DE 23 and Excerpts of Record at DE 21 and 24 by Appellant S.Crow Collateral Corp. are filed. Opening Brief and Volume 4 filed UNDER SEAL. No paper copies are required. [Entered: 01/21/2026 01:01 PM]
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Filing 27
NOTICE: This case is being considered for an upcoming oral argument calendar in San Francisco. Please review the San Francisco sitting dates for April 2026 and the subsequent sitting month in that location at #http://www.ca9.uscourts.gov/court_sessions. Absent an irreconcilable conflict, the court expects you to appear and argue your case during one of these two months. If you have an irreconcilable conflict on any of the dates, please consult with opposing counsel to propose an alternate date and/or location and file Form 32 (#http://www.ca9.uscourts.gov/forms/form32.pdf) within 3 business days of this notice using the ACMS filing type Response to Case Being Considered for Oral Argument. Please follow the form's instructions (#http://www.ca9.uscourts.gov/forms/form32instructions.pdf) carefully. If the parties wish to discuss settlement before an argument date is set, they should jointly request referral to the mediation unit by filing a motion within 3 business days of this notice, using the filing type: Motion to Refer to Mediation. You will receive notice that your case has been assigned to a calendar approximately 10 weeks before the scheduled oral argument date. [25-7765] [Entered: 01/21/2026 10:02 AM]
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Filing 26
ORDER FILED. Lisa B. Fitzgerald, Appellate Commissioner. The unopposed motion (Docket Entry No. 22) to file under seal the opening brief and Volume 4 of the excerpts of record is referred to the panel assigned to decide the merits of this appeal. The clerk will file publicly the motion to seal (Docket Entry No. 22.1), the redacted opening brief (Docket Entry No. 20), and Volumes 1 through 3 of the excerpts of record. The clerk will maintain the opening brief and Volume 4 of the excerpts of record under provisional seal at Docket Entry Nos. 23 and 24. The existing briefing schedule remains in effect. [Entered: 01/21/2026 09:37 AM]
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Filing 25
Tax Court Docket, Notice of Appeal, and Relevant Documents Transmitted from Tax Court to Court of Appeals [COURT UPDATE: due to court error, case opening documents from the tax court not added to the docket; updating docket] [Entered: 01/15/2026 02:48 PM]
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Filing 24
EXCERPTS OF RECORD UNDER SEAL, Volume 4 submitted for filing by Appellant S.Crow Collateral Corp..--[court entered filing of excerpts submitted at DE 22] [Entered: 01/14/2026 10:10 AM]
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Filing 23
OPENING BRIEF UNDER SEAL submitted for filing by Appellant S.Crow Collateral Corp..--[court entered filing of brief submitted at DE 22] [Entered: 01/14/2026 10:07 AM]
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Filing 22
MOTION to File Document Under Seal and Sealed Document Submitted for Filing filed by Appellant S.Crow Collateral Corp..--[COURT UPDATE: UNSEALED 22.1 per DE 26] [Entered: 01/13/2026 06:46 PM] [Edited: 01/21/2026 09:39 AM]
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Filing 21
EXCERPTS OF RECORD submitted for filing by Appellant S.Crow Collateral Corp.. [Entered: 01/13/2026 06:41 PM]
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Filing 20
OPENING BRIEF submitted for filing by Appellant S.Crow Collateral Corp.. [Entered: 01/13/2026 06:38 PM]
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Filing 19
RELEASED FROM MEDIATION (text only). This case is released from the Mediation Program. Counsel are requested to contact the Circuit Mediator should circumstances develop that warrant settlement discussions. [Entered: 12/31/2025 10:11 AM]
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Filing 18
NOTICE of Transcript Designation filed by Appellant S.Crow Collateral Corp.. [Entered: 12/22/2025 10:06 AM]
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Filing 17
DISCLOSURE STATEMENT pursuant to FRAP 26.1 and CR 26.1-1 filed by Appellant S.Crow Collateral Corp.. [Entered: 12/19/2025 02:24 PM]
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Filing 15
MEDIATION ORDER: By 12/31/2025, counsel to email Circuit Mediator regarding settlement potential. Include Ninth Circuit case name and number in subject line. This communication will be kept confidential, if requested, and should not be filed with the court. The existing briefing schedule remains in effect. SEE ORDER FOR DETAILS. [Entered: 12/16/2025 03:45 PM]
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Filing 14
ORDER FILED. CLIFTON, HURWITZ, and BRESS, Circuit Judges. The unopposed motion (Docket Entry No. 10) to file under seal the response to the motion for injunctive relief is granted. The clerk will file publicly the motion to seal (Docket Entry No. 10.1). The clerk will maintain the unredacted response under seal at Docket Entry No. 10.2. In appeal No. 25-460, appellant challenges the denial of a motion to seal the same information at issue in this appeal. The record in No. 25-460 demonstrates that the subject material has been provisionally sealed pending that appeal. Given the pendency of No. 25-460, the motion (Docket Entry No. 3) for injunctive relief is granted. See Feldman v. Ariz. Secy of State, 843 F.3d 366, 367 (9th Cir. 2016) (The standard for evaluating an injunction pending appeal is similar to that employed by district courts in deciding whether to grant a preliminary injunction.); see also Winter v. Natural Res. Def. Council, Inc., 555 U.S. 7, 20 (2008) (defining standard for preliminary injunction in district court). The Tax Court is directed to seal any docket entries in Nos. 23354-21 and 19159-23 that disclose appellants returns or return information covered by 26 U.S.C. 6103, pending resolution of this appeal. The Tax Court may require appellant to submit redacted versions for public filing. We expedite this appeal. The opening brief is due January 13, 2026. The answering brief is due February 9, 2026. The optional reply brief is due 14 days after the answering brief is served. No streamlined extensions of time to file a brief will be approved. See 9th Cir. R. 31-2.2(a)(1). The clerk will calendar this appeal with appeal No. 25-460. [Entered: 12/16/2025 11:38 AM]
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Filing 13
MEDIATION QUESTIONNAIRE filed by Appellant S.Crow Collateral Corp.. To submit pertinent confidential information directly to the Circuit Mediators, please email #[email protected] and include the case name and number in the subject line. Confidential submissions may include any information relevant to mediation of the case and settlement potential, including, but not limited to, settlement history, ongoing or potential settlement discussions, non-litigated party related issues, other pending actions, and timing considerations that may impact mediation efforts. [Entered: 12/15/2025 12:08 PM]
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Filing 12
REPLY to Response to Motion to Stay Lower Court or Agency Proceedings, Order, or Judgment (DE 11) filed by Appellant S.Crow Collateral Corp.. [Entered: 12/14/2025 07:03 PM]
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Filing 16
RESPONSE UNDER SEAL to Motion to Stay Lower Court or Agency Proceedings, Order, or Judgment (DE 3) filed by Appellee Commissioner of Internal Revenue.--[court entered filing of response submitted at DE 10] [Entered: 12/18/2025 01:50 PM]
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Filing 11
RESPONSE to Motion to Stay Lower Court or Agency Proceedings, Order, or Judgment (DE 3) filed by Appellee Commissioner of Internal Revenue. [Entered: 12/12/2025 03:28 PM]
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Filing 10
MOTION to File Document Under Seal and Sealed Document Submitted for Filing filed by Appellee Commissioner of Internal Revenue.--[COURT UPDATE: UNSEALED 10.1 per DE 14] [Entered: 12/12/2025 03:18 PM] [Edited: 12/16/2025 11:39 AM]
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Filing 9
ADDED Counsel for Appellant Stephen A. Josey [Entered: 12/12/2025 02:37 PM]
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Filing 8
NOTICE OF APPEARANCE by Stephen A. Josey for Appellant S.Crow Collateral Corp.. [Entered: 12/12/2025 02:25 PM]
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Filing 7
ADDED Counsel for Appellee Geoffrey Klimas [Entered: 12/12/2025 02:00 PM]
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Filing 6
NOTICE OF APPEARANCE by Geoffrey Klimas for Appellee Commissioner of Internal Revenue. [Entered: 12/12/2025 12:19 PM]
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Filing 5
ORDER FILED. The court has received the emergency motion for injunctive relief pending appeal. Any responses are due December 12, 2025. The optional reply is due December 15, 2025, by 9:00 a.m. Pacific Time. [Entered: 12/11/2025 03:55 PM]
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Filing 4
Emergency MOTION Circuit Rule 27-3 Certificate filed by Appellant S.Crow Collateral Corp.. [Entered: 12/11/2025 12:47 PM]
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Filing 3
MOTION to Stay Lower Court or Agency Proceedings/Order/Judgment filed by Appellant S.Crow Collateral Corp.. [Entered: 12/11/2025 12:44 PM]
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Filing 2
SCHEDULE NOTICE. Mediation Questionnaire due (Appellant) 12/15/2025, Appeal Opening Brief (No Transcript Due) (Appellant) 1/20/2026, Appeal Answering Brief (No Transcript Due) (Appellee) 2/18/2026. For appeal no. 25-7765, 23354-21. All briefs shall be served and filed pursuant to FRAP 31 and 9th Cir. R. 31-2.1. Failure of the petitioner(s)/appellant(s) to comply with this briefing schedule will result in automatic dismissal of the appeal. See 9th Cir. R. 42-1. [Entered: 12/10/2025 04:26 PM]
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Filing 1
CASE OPENED. Petition for Review has been received in the Clerk's office of the United States Court of Appeals for the Ninth Circuit on 12/10/2025. The U.S. Court of Appeals docket number 25-7765 has been assigned to this case. All communications with the court must indicate this Court of Appeals docket number. Please carefully review the docket to ensure the name(s) and contact information are correct. It is your responsibility to alert the court if your contact information changes. Resources Available For more information about case processing and to assist you in preparing your brief, please review the Case Opening Information (for #attorneys and #pro se litigants) and review the #Appellate Practice Guide. Attorneys should consider contacting the court's #Appellate Mentoring Program for help with the brief and argument. [Entered: 12/10/2025 04:21 PM]
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