A group of Utah-based companies, led by Standard Insurances, failed in their attempt to use federal district court to challenge the Internal Revenue Service’s (IRS) findings regarding their micro-captive insurance structure. The Tenth Circuit Court of Appeals upheld the lower court’s decision, ruling that federal statutes designed to protect the…
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Tax Battle on Unpaid Liability: Court Upholds Assessment Despite Retroactivity Fight
The Commonwealth Court of Pennsylvania has sided with the state’s revenue department, affirming a corporate income tax assessment against Dow Chemical Company for the 2013 tax year. The ruling hinges on a crucial distinction: whether the landmark Supreme Court decision invalidating prior tax limitations should apply retroactively to a company…
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Former Illinois Legislator Annazette Collins Loses Appeal on Tax Evasion Convictions
The Seventh Circuit Court of Appeals has upheld the convictions and sentence of former Illinois state legislator Annazette Collins, who was found guilty of failing to file tax returns and making false statements on her tax returns. Collins had appealed her case, arguing insufficient evidence of willfulness and errors in…
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Supreme Court Dismisses Appeal Over School Voucher Challenge
The Arkansas Supreme Court has dismissed an appeal brought by the Arkansas Department of Education and other state officials concerning a lawsuit challenging the constitutionality of the state’s Educational Freedom Account (EFA) program—often referred to as a voucher program. The court’s decision hinges on a key legal doctrine: sovereign immunity.…
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Tax Court Says No to Foreign Account Penalty Appeals
The Eleventh Circuit Court of Appeals has affirmed a U.S. Tax Court decision dismissing a petition filed by Stephen and Judy Jenner, ruling that the Tax Court lacks the authority to review penalties imposed for failing to report foreign bank accounts (FBAR penalties). The Jenners sought a Collection Due Process…
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Wyoming Supreme Court Sides with Department of Revenue in Sales Tax Dispute
The Wyoming Supreme Court has ruled in favor of the Wyoming Department of Revenue (Department) in a sales tax dispute with Merit Energy Company, LLC (Merit). The case centered on whether Merit was entitled to a refund for sales tax paid on electricity used in its Wyoming oil fields. The…
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Wyoming Supreme Court: Taxpayers Lack Standing in County Financial Management Dispute
The Wyoming Supreme Court has affirmed a lower court’s decision, ruling that a group of Johnson County residents and taxpayers, including Christopher and Amy Williams, Cindy Barlow, Charles and Lois Huson, Marianne Ferrari, and Sharon Smallwood, did not have the legal standing to pursue a lawsuit against the Board of…
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Court Reverses Dismissal in Tax Dispute, Citing Lack of “Willfulness” in Discovery
The Alabama Supreme Court has reversed a lower court’s decision to dismiss a tax appeal case, finding that the dismissal was an excessive sanction. The case, *Southampton 100, LLC v. Alabama Department of Revenue*, centered on a dispute over property taxes for a low-income housing property. The Supreme Court’s ruling…
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Court Rules State Water Board Can Proceed with Groundwater Regulations
The California Court of Appeal, Fifth Appellate District, has ruled in favor of the State Water Resources Control Board (State Board) in a case brought by the Kings County Farm Bureau and others, allowing the State Board to move forward with its plans to regulate groundwater usage in the Tulare…
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IRS Data Sharing with ICE Halted by Court, Citing Privacy Concerns
A federal court has stepped in to temporarily stop the Internal Revenue Service (IRS) from sharing certain taxpayer information with Immigration and Customs Enforcement (ICE). The court’s decision, issued on November 21, 2025, comes after a lawsuit brought by a coalition of groups, including a nonprofit providing tax advice, a…