5 Federal Tax Cases To Watch In The 2nd Half Of 2020
By Amy Lee Rosen · July 10, 2020, 8:21 PM EDT
In the remainder of the year, federal courts will examine several administrative law challenges to tax regulations along with questions of whether preventing COVID-19 stimulus checks to citizens married to non-resident aliens is constitutional law …
Here, Law360 looks at five federal tax cases to watch in the second half of 2020.
1. CIC Services v. IRS
A case before the Supreme Court we have discussed as it is related to our case. See Bloomberg article.In fact, our case is cited in a brief submitted to the Supreme Court!!
2. Silver v. IRS Cases
In the D.C. federal court, an American tax lawyer living abroad is separately challenging two international tax regulations on provisions passed under the Tax Cuts and Jobs Act because he contends the rules violate certain administrative procedure requirements.
Attorney Monte Silver, who is a member of the California bar but lives in Israel, argued that final regulations from 2019 on global intangible low-taxed income under Section 951A violate the Administrative Procedure Act because the rules lack an analysis of their impact on small businesses as required by the Regulatory Flexibility Act. Treasury should have provided an initial and a final analysis on the impact the rules would have on small businesses, which are especially vulnerable to the burdens of complying with GILTI, Silver said in the complaint.
In a separate complaint, Silver is challenging final regulations on the so-called transition tax regulations under Section 965, arguing that they violate the Regulatory Flexibility Act and the Paperwork Reduction Act. The PRA requires agencies to certify and provide a record that they have considered steps to reduce compliance burdens resulting from new collection of information and record-keeping requirements.
The cases are Monte Silver et al. v. Internal Revenue Service et al., case 1:20-cv-01544, and Monte Silver and Monte Silver Ltd. v. the Internal Revenue Service et al., case number 1:19-cv-00247, in the U.S. District Court for the District of Columbia....