News & Analysis as of

Partnerships Summons

Freiberger Haber LLP

It’s Settled!!  The Second Department Holds that Length Does Matter

Freiberger Haber LLP on

Most often a lawsuit begins with the filing of a summons and complaint or summons with notice. CPLR 304. Once the lawsuit is commenced, the plaintiff is required to serve the defendant(s) with process – the event by which...more

Fox Rothschild LLP

IRS Going All in on Use of ArtificiaI Intelligence

Fox Rothschild LLP on

The IRS issued a news release today announcing a continued and more focused use of Artificial Intelligence (AI) to audit partnerships, large corporations and alleged tax shelter promoters. The news release follows...more

A&O Shearman

Focus on Tax Controversy and Litigation - The Unprecedented Extraterritorialization of Tax Crimes

A&O Shearman on

In addition to the discussion of the recently proposed U.K. criminal tax legislation, this month’s issue features articles regarding the Tenth Circuit Court decision in McNeill v. United States discussing a managing partner’s...more

Blank Rome LLP

High Court Opens Door To IRS Personnel Examination

Blank Rome LLP on

The U.S. Supreme Court issued a unanimous opinion Thursday in United States v. Clarke (No. 13-301) addressing the standard that must be satisfied before a taxpayer can question Internal Revenue Service personnel about its...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides United States v. Clarke

On June 19, 2014, the United States Supreme Court held that a taxpayer has the right to examine Internal Revenue Service (IRS) officials regarding their reasons for issuing a summons only if the taxpayer points to facts or...more

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