Green Rock LLC v. Internal Revenue Service et al

  1. July 03, 2023

    Top Federal Tax Cases In 1st Half Of 2023

    The Internal Revenue Service's authority to assess penalties tied to foreign information returns was the subject of notable federal tax decisions in the first half of 2023, while the U.S. Supreme Court maintained the agency's power to issue third-party summonses without prior notification. Here, Law360 reviews significant tax rulings by federal courts in the past six months.

  2. February 02, 2023

    Judge Tosses IRS Notice Requiring Easement Disclosure

    An Alabama federal judge on Thursday set aside a 2016 Internal Revenue Service notice requiring the disclosure of certain conservation easement transactions, handing a win to a land donation advisory firm that sought relief from the notice.

  3. January 02, 2023

    Federal Tax Cases To Watch In 2023

    In the coming year, the U.S. Supreme Court will hear multiple high-profile tax cases involving attorney-client privilege and foreign bank account penalties, while lower courts will continue to grapple with the legitimacy of IRS rulemaking. Here, Law360 reviews the top federal tax cases to watch in 2023.

  4. November 23, 2022

    Adviser Asks Ala. Court For Broad Relief From IRS Notice

    A company that advises partnerships on donating conservation easements asked an Alabama federal court for districtwide relief from a requirement that the donations be disclosed to the Internal Revenue Service, saying it would be "unworkable" to free the company but not its clients from regulation.

  5. June 14, 2022

    US Seeks To Uphold IRS Syndicated Easement Notice

    The U.S. government has asked an Alabama federal court to uphold a 2017 Internal Revenue Service notice requiring syndicated conservation easements to be disclosed to the agency, saying it was validly issued.