Transaction Taxes Could Escape Court Review, Report Says

By Theresa Schliep · July 14, 2021, 4:00 PM EDT

A U.S. Supreme Court challenge to IRS microcaptive insurance transaction reporting requirements might not have proceeded if the transactions themselves were taxed instead of the reporting requirements being backed up with...

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Documents

Case Information

Case Title

CIC Services, LLC, Petitioner v. Internal Revenue Service, et al.

Case Number

19-930

Court

Supreme Court

Nature of Suit

2870 Tax Suits: Taxes

Date Filed

January 24, 2020