IRS Urges 2nd Circ. To Adopt Narrow Limited Partner Ruling

By Kat Lucero · August 19, 2026, 3:21 PM EDT

The IRS urged the Second Circuit to adopt the Fifth Circuit's narrow interpretation for determining whether a limited partner qualifies for a self-employment tax exemption, arguing that an investment firm's principals...

To view the full article, register now.

Documents

Case Information

Case Title

Soroban Capital Partners LP v. Commissioner of Internal Revenue

Case Number

25-2079

Court

Appellate - 2nd Circuit

Nature of Suit

Date Filed

August 29, 2025


Case Title

Soroban Capital Partners LP v. Commissioner of Internal Revenue

Case Number

25-2250

Court

Appellate - 2nd Circuit

Nature of Suit

 

Date Filed

September 17, 2025