IRS Fights For Microcaptive Reporting Rules In 5th Circuit

By Kevin Pinner · October 23, 2026, 6:47 PM EDT

The Fifth Circuit should restore a vacated regulation that required disclosure of certain microcaptive transactions due to the risk of tax avoidance and uphold another related rule that carried a lower...

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Documents

Case Information

Case Title

Drake Plastics v. IRS

Case Number

26-20219

Court

Appellate - 5th Circuit

Nature of Suit

2899 Other Statutes

Date Filed

May 04, 2026