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...
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.
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.
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.
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...
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,...
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...
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...
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...