July 16, 2020
A captive insurance management company's lawsuit challenging Internal Revenue Service microcaptive insurance arrangement rules should not be barred by a statute that prohibits challenges to the collection or assessment of taxes, the company told the U.S. Supreme Court.
July 14, 2020
Tax law experts urged the U.S. Supreme Court Tuesday to reverse the Sixth Circuit's decision that barred a challenge to IRS guidance labeling microcaptive insurance arrangements as potentially abusive tax shelters.
July 10, 2020
In the remainder of the year, federal courts will examine several administrative law challenges to tax regulations along with questions of whether preventing some taxpaying Americans from receiving COVID-19 stimulus checks violates constitutional law and how attorney-client privilege extends to law firm client lists. Here, Law360 looks at five federal tax cases to watch in the second half of 2020.
May 04, 2020
The U.S. Supreme Court said Monday it will hear a captive insurance management company's challenge to Internal Revenue Service guidance labeling microcaptive insurance arrangements as potentially abusive tax shelters.
April 06, 2020
The U.S. Supreme Court should review a challenge to IRS guidance labeling microcaptive insurance arrangements as potentially abusive to resolve a circuit split over permissible exceptions to the Anti-Injunction Act, a captive insurer management company has told the court.
March 26, 2020
The U.S. Supreme Court should reject a company's challenge to IRS microcaptive insurance reporting requirements because the Sixth Circuit found those requirements involve tax collection — something the Anti-Injunction Act prohibits challenging, the government has told the high court.
February 24, 2020
The U.S. Supreme Court should consider a company's dispute with the IRS over its treatment of microcaptive insurance arrangements because the judiciary has undermined its own ability to act as a check on tax regulations, the Cato Institute said Monday.
February 21, 2020
The U.S. Supreme Court should hear a challenge to the Internal Revenue Service's designation of microcaptive insurance arrangements as potentially abusive because it's important to allow guidance to be contested before it's enforced, amicus briefs filed Friday and earlier said.