May 04, 2026
Drake Plastics v. IRS
Case Number:
26-20219
Court:
Nature of Suit:
Government Agencies
View recent docket activity
Reflects complaints, answers, motions, orders and trial notes entered from Jan. 1, 2011.
Additional or older documents may be available in Pacer.
Coverage
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October 23, 2026
IRS Fights For Microcaptive Reporting Rules In 5th Circuit
The Fifth Circuit should restore a vacated regulation that required disclosure of certain microcaptive transactions due to the risk of tax avoidance and uphold another related rule that carried a lower penalty for reporting failures, the government said Friday, arguing against a plastics manufacturer fighting to eliminate both.
Parties
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