| 23-653 |
Ritchie N. Stevens, et al. v. Commissioner of Internal Revenue |
Ninth Circuit |
2023-12-15 |
Denied |
Response Waived |
civil-procedure irs net-operating-loss partnership partnership-audit tax tax-court tax-law tefra tefra-regime unsigned-returns |
Whether a net operating loss carryover to a future year that is an 'affected item' under the TEFRA Partnership audit regime can be included within the… |
| 22-54 |
William A. Goddard v. Commissioner of Internal Revenue |
Ninth Circuit |
2022-07-20 |
Denied |
Response WaivedRelisted (2) |
administrative-law agency-deference irs-regulations kisor-v-wilkie partnership-audits partnership-election regulatory-interpretation tax-interpretation tax-procedure tefra tefra-audit |
Whether a court can give deference to an agency's regulatory interpretation without considering the limitations on agency deference set out in Kisor v… |
| 20-1160 |
West Ventures L.P., fka Sleiman Ventures, L.P., et al. v. Commissioner of Internal Revenue |
Ninth Circuit |
2021-02-23 |
Denied |
Response Waived |
affected-item affected-items irs-examination outside-basis partner-level-adjustments partnership-items partnership-taxation statute-of-limitations tax-partnership tefra |
Whether a partner's outside basis is a 'partnership item' or an 'affected item' |