Eye Doctor Appeals Microcaptive Tax Payments At 5th Circ.

By Kat Lucero · March 30, 2026, 6:10 PM EDT

An eye doctor and his wife asked the Fifth Circuit to overturn a U.S. Tax Court decision from last year that affirmed Internal Revenue Service penalties and payments associated with their...

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Documents

Case Information

Case Title

Patel v. CIR

Case Number

26-60180

Court

Appellate - 5th Circuit

Nature of Suit

Tax Court 

Date Filed

March 25, 2026