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Internal Revenue Code (IRC) Tax Court Judicial Authority

Holland & Knight LLP

The High Stakes of Section 501(c)(3) Tax-Exempt Status Revocation: Declaratory Judgment Actions

Holland & Knight LLP on

Discussions of the tax-exempt status of universities, nonprofit advocacy groups and other Section 501(c)(3) organizations frequently have been in the news lately. The IRS revocation of a Section 501(c)(3) organization's...more

Freeman Law

Tax Court Has De Novo Review Over Tax-Related Passport Denial/Revocation Cases

Freeman Law on

In a recent case of first impression, the U.S. Tax Court has held that it does not have to rely solely upon the administrative record in determining whether the IRS erroneously certified a taxpayer as having a seriously...more

McDermott Will & Schulte

Supreme Court Overrules Chevron, Opening Door for New Tax Reg Challenges

On June 28, 2024, the Supreme Court of the United States reshaped the federal tax landscape when it overturned the long-standing Chevron doctrine in Loper Bright Enterprises v. Raimondo, No. 22-451. The Chevron doctrine, a...more

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