News & Analysis as of

Internal Revenue Service › Statutory Interpretation › Summary Judgment

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
McDermott Will & Emery

The Employee Retention Credit: A court challenge to IRS guidance

McDermott Will & Emery on

Case: Stenson Tamaddon LLC v. IRS, No. CV-24-01123-PHX-SPL, 2025 WL 1725942 (D. Ariz. June 20, 2025) On June 20, 2025, the US District Court for the District of Arizona denied a motion for summary judgment that was filed...more

Cadwalader, Wickersham & Taft LLP

Tax Court Denies SECA Exception to Soroban

Cadwalader, Wickersham & Taft LLP on

The Tax Court recently ruled for the IRS in another case involving the “limited partner exception” under the Self Employment Contributions Act (SECA). Code Section 1402(a)(13) generally exempts the distributive share of...more

2 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide