column DC CURRENTS Editor: Melissa L. Wiley, J.D. In Zuch, No. 24–416 (U.S. 6/12/25), the Supreme Court, reversing the Third Circuit, found that the Tax Court lacked jurisdiction over a taxpayer’s appeal of the IRS’s determination following a Collection Due Process (CDP) hearing when the IRS had already stopped pursuing a levy. In Murrin, No. 24–2037 (3d Cir.