The Fifth Circuit Court of Appeals has taken a hard look at how the Tax Court has construed how the Tax Code defines “Limited Partner” under 26 USC Section 1402(a)(13), and rejects this notion that the term refers only to passive investors in a limited partnership. In the case,a limited liability limited partnership formed under…

With the United States Tax Court’s decision in Whistleblower 6388-17W v. Commissioner of Internal Revenue on July 28, 2026, granting the Respondent’s motion for summary judgment, practitioner’s are reminded once again of the Record Rule and the determination to be made whether the agency action is supported by the administrative record or it is arbitrary,…

In a significant decision, the D.C. Circuit Court of Appeals has reversed the United States Tax Court’s decision in Estate of Insinga v. Commissioner, No. 24-1048 (D.C. Cir. 8-8-2025), finding that when the deceased whistleblower Josesph Insinga submitted whistleblower materials in early 2007, specific to a tax-avoidance scheme understaken by two corporations and then sought…

On July 17, 2025, in Dee v. Commissioner, Docket No. 377-20W, Special Trial Judge Diana Leyden with the United States Tax Court granted the IRS’ motion for summary judgment filed on February 24, 2023 and denied the petitioner’s cross-motion for summary judgment filed on May 16, 2023 and thus, choosing to sustain the Commissioner’s Final…