Tax Notes on motion to stay GILTI action

Monte Silver
By Monte Silver

Court Stays Silver’s GILTI Reg Challenge Suit

February 17

By Andrew Velandre


A district court has stayed a challenge to the global intangible low-taxed income regs that alleges violations of the Regulatory Flexibility Act (RFA) as it awaits a jurisdictional resolution of a similar transition tax challenge.


The U.S. District Court for the District of Columbia delivered its stay order in Silver v. Internal Revenue Service,No. 20-cv-01544 (Silver II), on February 16.


In ordering the stay, the court acknowledged Monte Silver’s transition tax challenge in Silver v. IRS,No. 19-cv-247 (D.D.C) (Silver I). In both cases, the government has argued that Silver does not qualify as a small entity within the scope of the RFA and thus the court does not have jurisdiction.


“This identical jurisdictional question is currently at issue in an earlier-filed case, also brought by Plaintiffs under the RFA,” the Silver II order from Judge Colleen Kollar-Kotelly says. “In light of the foregoing, the Court STAYS this action, pending a resolution of the cross-motions for summary judgment in Silver I.”


Full article at