What guidance has the “force and effect of law”? Our Federal Tax Group dives into an appeal of a court case involving Notice 2016-66, the Anti-Injunction Act, and a new Treasury policy statement that could upset the department’s applecart.
- A new transaction of interest: micro-captive transactions
- Policy Statement on the Tax Regulatory Process
- Eviscerating the premise of an argument
Read the full advisory here.