Federal Tax Procedure Blog Updates (9/7/24)

In the past, I have often added information to a prior blog entry rather than creating a new blog.  Starting 8/6/24, when I add significant information to a prior blog entry, I will post here in reverse chronological order the revision so that readers can determine whether they might benefit from reviewing the information.

Date

Blog Post

Update Infor

9/7/24

9th Circuit 3-Judge Panel Has Three Different Interpretations Illustrating the Stupidity of Loper Bright's Rejection of Deference (9/3/24), here

Added  ¶ 6 to reference an article on special agency competence in interpreting statutes that the Supreme Court screwed up in Loper Bright.

8/22/24

6th Circuit Remands Case for Consideration of Certain Constitutional Claims Against § 6050I(d)(3) Addition to Include Digital Assets in CTR Reportable Cash (8/21/24; 8/22/24), here

Added cite and link to  Tim Shaw, Circuit Court Revives Crypto Reporting Legal Challenge (ThomsonReuters 8/19/24).

8/17/24

Does Corner Post Permit § 2401(a)’s 6-year Statute of Limitation to Apply from Date of Regulation for Procedural Challenges? (7/10/24; 8/17/24), here

Added a couple of sentences to the last paragraph that may further clarify but not change the meaning of the paragraph. The changes are identified in red font.

8/8/24

Exxon Strikes Out on It's Tax Refund Claims But Dodges the § 6676(a) Penalty Bullet (8/4/22; 8/8/24), here

Added Justice Gorsuch’s drafting process for context of the personal anecdote provided in par. 2

 

 

 

 

 

No comments:

Post a Comment