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Norcave Properties v. IRS
Case Number:
25-30542
Court:
Nature of Suit:
Government Agencies
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June 16, 2026
Justices' Penalty Ruling Won't Sink Tax Case, 5th Circ. Told
The U.S. Supreme Court's recent decision upholding federal agency fines without a jury trial doesn't undermine a challenge against IRS penalties tied to a charitable tax deduction for a Louisiana conservation easement contribution, the partnership donor told the Fifth Circuit.
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March 16, 2026
IRS' Easement Fraud Penalties Require Trial, 5th Circ. Told
The Internal Revenue Service violated the Seventh Amendment by imposing civil fraud penalties without a jury first reviewing them, a partnership told the Fifth Circuit, arguing the penalties' common-law roots allow the entity to invoke constitutional protections in its conservation easement tax deduction dispute.