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Friday, August 30, 2024

Has Auer Time Passed? (8/20/24)

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A question raised by the demise of deference pronounced in Loper Bright Enterprises v. Raimondo , 603 U. S. ____, 144 S. Ct. 2244 (2024) is ...
Tuesday, August 27, 2024

Tax Court Applies the Best Interpretation as Required by Loper Bright Rejection of Chevron Deference (8/27/24)

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In Varian Medical Systems, Inc. v. Commissioner , 163 T.C. ___, No. 4 (2024), JAT GD here [see note below at * ] and GS here , a reviewed o...
Sunday, August 25, 2024

More on United States v. Boler (8/25/24)

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Yesterday, I wrote a blog entry on United States v. Boler , 115 F.4th 316 (4th Cir. 2024). Fourth Circuit Applies Auer/Kisor Deference to In...
Saturday, August 24, 2024

Fourth Circuit Applies Auer/Kisor Deference to Include in Guidelines "Loss" the Commentary Inclusion of "Intended Loss" (8/24/24)

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In United States v. Boler , 115 F.4th 316 (4th Cir. 2024), CA4 here and GS here [to come], the Court held that the term loss included the p...
Wednesday, August 21, 2024

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)

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In Carman v. Yellen , ___ F.4th ___, 2024 U.S. App. LEXIS 20033 (6th Cir.), CA6 here and GS here , the plaintiffs made a number of constitu...
Thursday, August 15, 2024

Ninth Circuit Denies Taxpayers a Refund for Failure to Satisfy § 6511 Timing Rules (8/15/24)

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In Libitzky v. United States , 110 F.4th 1166 (9th Cir. 2024), CA9 here & GS here , the panel rejected the Libitzkys’ refund suit for f...
Monday, August 12, 2024

DC Circuit Affirms Tax Court on Lack Of Jurisdiction for Awards from Voluntary Disclosures in OVDI (8/12/24)

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I previously blogged about a whistleblower claim dismissal in Shands v. Commissioner , 160 T.C. 388 (2023), here . Tax Court Sustains IRS WB...
Saturday, August 10, 2024

Taxpayer Liable for Willful FBAR Penalties Despite Alleged ADHD, Stress, Depression, and Stage 3 Prostrate Cancer (8/10/24)

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 In  United States v. Rund  (E.D. Va. No. 1:23-cv-00549 Memo Opinion & Order 8/6/24), CL  here  and GS  here , the Court granted the Gov...
Wednesday, August 7, 2024

Federal Tax Crimes Blog Posting on Interface of Sentencing Guidelines and Loper Bright Interpretive Regime (8/7/24)

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I have just posted Sentencing Guidelines under the Loper Bright Non-Deference Regime (Federal Tax Crimes Blog 8/7/24), here . Some readers ...
Tuesday, August 6, 2024

More Nuance On Loper Bright's Adoption of the Notion that Courts Say What the Law Is (8/6/24)

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In the originally posted version of the Federal Tax Procedure Editions (Practitioner and Student), I explained Loper Bright’s rejection of C...