Although the deadline for filing a challenge to an IRS employment status determination is nonjurisdictional, an employer’s facts did not warrant equitable tolling, the Tax Court held.

The Treasury published a final rule on gross proceeds reporting by brokers that regularly provide services for digital asset sales. This final rule no longer has legal force or effect, ...

A taxpayer failed to convince the Eleventh Circuit that her constitutional challenge to the US Tax Court should mean a rehearing for her tax debt.

This month, in Sysco Machinery Corp. v. DCS USA Corp., the Fourth Circuit upheld the dismissal of a trade secret case, holding that plaintiffs asserting Defend Trade Secret Act (DTSA) claims must ...