Court Vacates IRS Microcaptive Notice
March 22, 2022
Mary Wood was quoted in the March 22, 2022 Tax Analysts article, “Court Vacates IRS Microcaptive Notice,” by Kristen A. Parillo. In Tennessee, a district court has invalidated and vacated the IRS’s microcaptive notice, rejecting the Justice Department’s suggestion that it send the notice back to the agency to fix its procedural deficiencies.