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Statutory Interpretation Jurisdiction Debt Collection

Lippes Mathias LLP

Supreme Court Undermines Taxpayers’ Due Process Rights

Lippes Mathias LLP on

On June 12, 2025, the U.S. Supreme Court issued a significant decision in Commissioner of Internal Revenue v. Zuch, clarifying the jurisdictional boundaries of the U.S. Tax Court in Collection Due Process (CDP) appeals....more

Mayer Brown

Can a Foreign Judgment Debt Directly Give Rise to Insolvency Proceedings in England?

Mayer Brown on

The Court of Appeal has held that seeking satisfaction of a foreign judgment debt using a statutory demand and the spectre of bankruptcy proceedings first requires the judgment to be recognised in this jurisdiction....more

Womble Bond Dickinson

Eleventh Circuit Holds an ATDS Must Have Capacity to Randomly or Sequentially Generate Numbers

Womble Bond Dickinson on

The Eleventh Circuit has spoken on the interpretation of the automatic telephone dialing system (“ATDS”) definition, and held that to qualify as an ATDS a device must have the capacity to randomly or sequentially generate...more

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