The U.S. Supreme Court ruled 8-1 that the U.S. Tax Court lacks jurisdiction to review cases once the Internal Revenue Service (IRS) drops its request for the tax levy that initiated the case. This ruling came in a dispute involving a New Jersey woman, identified as Zuch, whose tax levy case was dismissed after the IRS applied a tax refund from another year to her outstanding debt. Justice Neil Gorsuch dissented, warning of potential risks associated with the majority's interpretation of the law. Legal experts have expressed concerns that this decision could make it prohibitively expensive for taxpayers to challenge IRS enforcement actions.