IRS Asks 6th Circ. To Uphold Revamped Microcaptive Rules
By Zak Kostro ( September 14, 2026, 3:24 PM EDT) -- The Internal Revenue Service asked the Sixth Circuit to affirm a Tennessee federal court's ruling that a set of revised IRS rules requiring taxpayers to disclose some microcaptive insurance arrangements doesn't violate the Administrative Procedure Act, saying the U.S. Treasury Department acted within its authority in promulgating the regulations....
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