December 21, 2023
IRS procedures played a key role in tax-related litigation this year, with the U.S. Supreme Court affirming a decision to allow agency summonses for a law firm's banking records and the Sixth Circuit tossing aside a prior decision vacating an IRS enforcement notice. Here, Law360 reviews some of the most significant federal tax decisions of 2023.
November 22, 2023
A Sixth Circuit panel handed the IRS a win with its recent decision finding a lower court overreached by nationally invalidating IRS disclosure requirements on potentially abusive employee benefit trust arrangements, the latest development in a wave of administrative law challenges to IRS notices.
November 20, 2023
A Michigan federal court erred when it vacated IRS guidance that required disclosure of certain potentially abusive employee benefit plans across the country, the Sixth Circuit ruled Monday, saying the agency's refund of tax penalties to a construction company should've ended the suit.
August 31, 2023
A Michigan federal court improperly vacated IRS guidance that required disclosure of certain potentially abusive employee benefit plans, the government told the Sixth Circuit on Thursday, saying the court exceeded its power when it issued a nationwide vacatur in response to a refund claim.