Forrest v. United States

Pro Se

Question(s) Presented

1. “Whether the Supreme Court erred in their interpretation of the Internal Revenue Code in United States v. Brockamp, 519 U.S. 347 (1997) by disallowing equitable tolling in all circumstances because they may not have been aware of the tension between two United States Codes (26 U.S.C. §651l(a) and 10 U.S.C. §1174(h)(l)) resulting in an adverse financial impact on a large group of taxpayers.” 2. “Whether the Brockamp decision will be overturned to allow equitable tolling for taxpayers caught between two United States Codes because of Brockamp’s precedent on lower court rulings.” 3. “Whether United States military retirees can obtain a fair outcome to recover taxes paid on funds that were later returned to the federal government.”

Posts About this Case

Proceedings and Orders
November 10, 2022
DISTRIBUTED for Conference of 12/2/2022.
December 5, 2022
The motion of petitioner for leave to proceed in forma pauperis is denied. Petitioner is allowed until December 27, 2022, within which to pay the docketing fee required by Rule 38(a) and to submit a petition in compliance with Rule 33.1 of the Rules of this Court.
December 22, 2022
Petitioners complied with order of December 5, 2022.
January 5, 2023
DISTRIBUTED for Conference of 1/20/2023.
January 23, 2023
Petition DENIED.