Delaware Department of Insurance, Petitioner v. United States

  1. November 20, 2023

    Justices Won't Review IRS Summons On Del. Insurance Dept.

    The U.S. Supreme Court let stand Monday a decision allowing the IRS to proceed with a summons for electronic communications between Delaware's insurance department and two microcaptive insurers the agency suspected of operating abusive tax shelters, denying the department's bid to block the summons.

  2. November 01, 2023

    US Minimizes IRS Summons Threat To Insurers, Justices Told

    The federal government has downplayed the threat posed by a Third Circuit decision that forces Delaware's insurance department to comply with an Internal Revenue Service summons and break confidentiality with two microcaptive insurers, the state insurance department told the U.S. Supreme Court.

  3. October 20, 2023

    Justices Urged To Reject Del.'s Bid For IRS Summons Review

    The U.S. Supreme Court shouldn't review Delaware's insurance department's challenge to the enforcement of an Internal Revenue Service summons seeking microcaptive insurance records, the federal government argued, saying the department has exaggerated the repercussions of being forced to break its confidentiality.