June 03, 2022
The Fourth Circuit dismissed the suit of a Russian scientist Friday, declining to reconsider its April decision that his earnings from subatomic particle research were a form of taxable income.
April 18, 2022
The Fourth Circuit overlooked critical IRS documents that would prove a Russian scientist's compensation for subatomic particle research in the U.S. should be tax-exempt under a tax treaty, he said in a petition for a rehearing filed Monday.
April 06, 2022
The Fourth Circuit on Wednesday reversed a U.S. Tax Court decision finding a Russian scientist's compensation for subatomic particle research in Virginia was tax-exempt under a U.S.-Russia tax treaty, saying the lower court blurred the lines between salaries and grants.
March 08, 2022
A Fourth Circuit judge on Tuesday questioned whether a Russian scientist could have been treated as an employee by an American lab but also have received a grant that is tax-exempt under a treaty, asking for "boundaries for this duality."
November 23, 2021
The IRS urged the Fourth Circuit on Tuesday to reverse a U.S. Tax Court decision finding payments to a Russian scientist at a Virginia facility aren't taxable, arguing his income isn't exempt under the U.S.-Russia tax treaty.
October 13, 2021
The U.S. Tax Court was correct in determining that a Russian scientist's pay from working at a Virginia nuclear laboratory wasn't taxable because the fact the money was secured in advance made it an allowance, he told the Fourth Circuit.
September 13, 2021
A Russian scientist's earnings working for a particle accelerator lab in the U.S. are wages that incur federal income taxes, the government told the Fourth Circuit on Monday, urging it to reverse a U.S. Tax Court decision.
August 07, 2020
The IRS urged the Fourth Circuit to reverse a U.S. Tax Court decision to exempt payments to a Russian-born scientist at a Virginia research facility from federal income tax, saying the ruling breaches a bilateral treaty and has other flaws.