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January 05, 2026
GWA, LLC v. Commissioner of Internal Revenue
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.
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April 28, 2026
IRS Wrongly Expanded Accounting Fix Limits, 2nd Circ. Told
The U.S. Tax Court improperly broadened the scope of rules that let the IRS adjust accounting methods when it recast a hedge fund's financial instruments as abusive tax avoidance arrangements, a tax counsel association told the Second Circuit, warning this is overreach that would hurt tax administration.
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