10th Circ. Upholds Tax Shelter Penalties Against Promoter

By Eric Kroh · September 3, 2021, 4:20 PM EDT

The Tenth Circuit on Friday affirmed that the promoter of a tax shelter known as a "tool plan" that reimburses employees for tool usage to avoid payroll taxes was liable for...

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Case Information

Case Title

Lemay v. CIR

Case Number

20-9001

Court

Appellate - 10th Circuit

Nature of Suit

Tax Court (agency) 

Date Filed

June 03, 2020