News & Analysis as of

Motion to Dismiss Internal Revenue Service Jurisdiction

Freeman Law

Tax Court In Brief | Donlan v. Commissioner, 164 T.C. 3| February 19, 2025| Buch, J. | Dkt. No. 16759-24

Freeman Law on

Short Summary: The IRS filed a motion to dismiss for lack of jurisdiction a petition timely filed by taxpayers using the Tax Court’s online petition generator. Petitions filed using the Tax Court’s online petition generator...more

Pillsbury Winthrop Shaw Pittman LLP

Developments in Association Law 2022 – 2024

The following is a review of notable cases and regulatory developments for nonprofit organizations at the federal and state levels during the last two years....more

Akin Gump Strauss Hauer & Feld LLP

Developments in Cryptocurrency in 2018

• The U.S. Securities and Exchange Commission (SEC) staff made official statements regarding when a token may or may no longer be a security • The SEC continued to bring actions related to cryptocurrency offerings against...more

Blank Rome LLP

Tax Court Provides Extra Time for Snow Day

Blank Rome LLP on

On June 2, 2016, the United States Tax Court issued Guralnik v. Commissioner denying a Motion to Dismiss for Lack of Jurisdiction the Internal Revenue Service (IRS) filed on the ground that the taxpayer’s petition was not...more

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