April 20, 2026
The Internal Revenue Service fell short in its request for the full Fifth Circuit to revisit a high-profile case it lost in January over the self-employment tax exception for business partners with limited liability, a Texas management consulting firm said.
April 02, 2026
The Internal Revenue Service asked the Fifth Circuit to reconsider its decision allowing business partners with limited liability under state law to be excluded from the federal self-employment tax, saying it threatens the funding of Social Security and Medicare.
February 04, 2026
The Fifth Circuit has issued a long-awaited opinion holding that partners with limited liability under state law qualify for an exclusion from the self-employment tax, and the decision offers five notable takeaways that experts said may shed light on the potential fate of partnership taxation and compliance.
January 17, 2026
Business partners with limited liability under state law are excluded from the federal self-employment tax, a Fifth Circuit panel ruled, siding with a management consulting firm in its long-running controversy over the levy's limited-partner exception.
January 02, 2026
The application of self-employment taxes to limited partners, the economic substance doctrine's threshold and the question of whether IRS penalties need a jury's deliberation are topics federal courts likely will examine in coming decisions. Here, Law360 reviews the top federal tax cases to watch in the coming year.