Tax Litigation

The Litigation Center has increasingly filed in tax cases with potentially broad implications for the business community.  From cases addressing the scope of the economic substance doctrine, to constitutional protections against retroactive taxation, to access to a federal forum to challenge state tax laws, the Litigation Center is working to promote a less burdensome, more predictable, and fairer tax system.  The Chamber is currently a plaintiff in a lawsuit against the IRS, which seeks to protect the right of entities to challenge IRS regulations in federal court, to require the IRS to comply with the same procedural rules under the APA as other agencies, and to prevent the IRS from invoking agency deference as authorization to disregard clear statutory limits.