IRS Failed To Vet GILTI Regs For Small Biz, Court Told

By Kat Lucero · May 1, 2026, 3:12 PM EDT

The Internal Revenue Service failed to assess how final regulations implementing the 2017 tax law's global intangible low-taxed income regime would affect small businesses, an Israeli law firm told the D.C....

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Case Information

Case Title

SILVER et al v. INTERNAL REVENUE SERVICE et al

Case Number

1:20-cv-01544

Court

District Of Columbia

Nature of Suit

Administrative Procedure Act/Review or Appeal of Agency Decision

Date Filed

June 12, 2020