Tax

Recent Activity

Results are sorted by the date of most recent activity.

Polselli v. Internal Revenue Service

January 30, 2023

U.S. Chamber files amicus brief urging Supreme Court to reverse Sixth Circuit and hold that the exception in I.R.C. § 7609(c)(2)(D)(i) to the notice requirements for an IRS summons on third-party...

Chamber of Commerce v. Lierman

January 24, 2023

U.S. Chamber and coalition file opening appellate brief challenging dismissal of three of their claims as barred by the Tax Injunction Act and one claim as prudentially moot.

West Virginia v. Yellen

January 20, 2023

Eleventh Circuit affirms that the tax mandate exceeds Congress’s authority under the Constitution. The U.S. Chamber filed a coalition amicus brief supporting this outcome.

Chamber of Commerce v. Franchot

December 13, 2022

U.S. Chamber and coalition file notice of appeal to challenge dismissal of three of their claims under the Tax Injunction Act and one claim as prudentially moot.

Chamber of Commerce v. Franchot

December 2, 2022

District court dismisses First Amendment challenge to pass-through prohibition of Maryland’s digital services tax as moot.

Ohio v. Yellen

November 18, 2022

Sixth Circuit dismisses as moot Ohio’s challenge to the federal Tax Mandate. The U.S. Chamber filed a coalition amicus brief on appeal and in the district court arguing that the Tax Mande is...

Kentucky v. Yellen

November 18, 2022

Sixth Circuit holds that the federal Tax Mandate is unconstitutionally vague. The court also held that while Tennessee had established a justiciable controversy, Kentucky had not. As a result,...

Texas v. Yellen

October 31, 2022

U.S. Chamber files coalition amicus brief arguing the Fifth Circuit should hold that the Tax Mandate violates the Constitution’s Spending Clause, and that the Treasury Department should be...

Bittner v. United States

August 25, 2022

U.S. Chamber files amicus brief urging Supreme Court to properly apply the rule of lenity to hold that a “violation” of the Bank Secrecy Act’s reporting requirement means a failure to file an...

In the Matter of the Equalization Appeal of Walmart Stores, Inc.

August 22, 2022

Kansas Supreme Court reverses the decisions of the Court of Appeals and the Board of Tax Appeals and holds that unadjusted built-to-suit lease data may be used to support a valuation opinion. The...