irs-policy
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 21-631 | Emily S. Wilson, as Executrix of the Estate of Joseph A. Wilson, et al. v. United States | Second Circuit | 2021-10-29 | Denied | Response Waived | administrative-law chevron-deference foreign-trust irs-policy irs-reporting statutory-interpretation tax-law tax-penalty | Beginning in 1997, the Internal Revenue Service ("IRS") required the owners of foreign trusts to file an annual Form 3520, disclosing the trust's fina… |