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Penalties Administrative Procedure

Holland & Knight LLP

IRS Authority to Assess Certain Foreign Information Return Penalties Restored by D.C. Circuit

Holland & Knight LLP on

The U.S. Court of Appeals for the District of Columbia Circuit (D.C. Circuit) on May 3, 2024, reversed the U.S. Tax Court (USTC) in Alon Farhy v. Commissioner, No. 23-1179 (D.C. Cir. May 3, 2024) by holding that...more

Best Best & Krieger LLP

30-Day Vehicle Impoundment is a Seizure Requiring Fourth Amendment Compliance - Federal Appeals Court Reinstates Class Action...

A 30-day impoundment of a vehicle pursuant to California Vehicle Code section 14602.6(a)(1) triggered Fourth Amendment concerns, a federal appeals court has ruled. In deciding Brewster v. Beck last week, the U.S. Ninth...more

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