Tea Party V. IRS: Tax Trouble Or Class Action Nightmare?

Law360, New York (March 21, 2014, 12:37 AM EDT) -- In NorCal Tea Party Patriots et al v. IRS et al, Tea Party groups have asserted Privacy Act and constitutional rights violations in a class action alleging the Internal Revenue Service unfairly delayed and scrutinized their and similar organizations' filing for tax-exempt status pursuant to Section 501(c)(4) of the Internal Revenue Code. Section 501(c)(4) applies to social welfare organizations and would allow them to avoid paying duplicative taxes on contributions made for expressive activities. This case entangles tax, privacy and class action law and, given its high-profile in the media, all types of practitioners should be following this case.

What is a...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.

  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!


Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!