United States of America v. Delaware Department of Insurance

Track this case

Case overview

Case Number:

1:20-cv-00829

Court:

Delaware

Nature of Suit:

Taxes

Judge:

Maryellen Noreika

Government Agencies

  1. September 06, 2022

    Del. Agency Urges Court To Pause IRS Microcaptive Summons

    A federal court should pause the Internal Revenue Service's ability to proceed with a summons seeking microcaptive insurance records from Delaware's insurance agency while it appeals a decision permitting the records request to go ahead, the agency argued.

  2. August 19, 2022

    IRS Summons In Del. Dispute Should Proceed, Magistrate Says

    A federal court shouldn't pause an Internal Revenue Service summons seeking microcaptive insurance records from Delaware's Insurance Department while the state agency appeals a decision permitting the document request to proceed, a magistrate judge recommended Friday.

  3. August 13, 2021

    Court Urged To Let IRS Get Microcaptive Docs From Del. Agency

    The U.S. government urged a Delaware federal court Friday to uphold an IRS summons for microcaptive insurance documents from Delaware's insurance department, saying a magistrate judge correctly found that federal law requiring their disclosure eclipses state law blocking their release.

  4. July 30, 2021

    IRS Shouldn't Get Microcaptive Docs, Del. Agency Tells Court

    A Delaware federal magistrate judge incorrectly recommended upholding IRS summonses for microcaptive insurance documents from the state's insurance department because state law barring those records from disclosure supersedes federal law allowing their release, the department said Friday.

  5. July 16, 2021

    IRS Summons In Del. Microcaptive Probe OK, Magistrate Says

    An Internal Revenue Service summons sent to the Delaware insurance authority seeking information on certifications it issued to microcaptive insurers should be enforceable, according to a U.S. magistrate judge's recommendations filed Friday in Delaware federal court.

  6. February 08, 2021

    Del. Urges Court To Quash Microcaptive Probe Summons

    The Delaware Department of Insurance urged a federal court Monday to toss an Internal Revenue Service suit seeking to enforce a summons for documents related to a microcaptive insurance investigation, saying the agency's action was barred under federal law.

  7. June 22, 2020

    IRS Sues Del. Agency For Documents In Microcaptive Probe

    The Internal Revenue Service has sued a Delaware government agency in federal court to enforce a summons for documents related to a microcaptive insurance investigation, claiming the state was withholding information.