Historic Investment Fund 2022 LLC v. United States of America et al

  1. July 03, 2023

    Top Federal Tax Cases In 1st Half Of 2023

    The Internal Revenue Service's authority to assess penalties tied to foreign information returns was the subject of notable federal tax decisions in the first half of 2023, while the U.S. Supreme Court maintained the agency's power to issue third-party summonses without prior notification. Here, Law360 reviews significant tax rulings by federal courts in the past six months.

  2. April 26, 2023

    Court Urged To Toss Funds' IRS Easement Notice Challenge

    An Ohio federal court should dismiss a case from a group of real estate investment funds challenging an IRS notice requiring the disclosure of syndicated conservation easement transactions, the U.S. government said, arguing the case is moot because the agency has limited its enforcement of the notice.

  3. January 02, 2023

    Federal Tax Cases To Watch In 2023

    In the coming year, the U.S. Supreme Court will hear multiple high-profile tax cases involving attorney-client privilege and foreign bank account penalties, while lower courts will continue to grapple with the legitimacy of IRS rulemaking. Here, Law360 reviews the top federal tax cases to watch in 2023.

  4. November 16, 2022

    Real Estate Funds Seek Block Of IRS Easement Notice

    Three real estate investment funds sued the U.S. government in Ohio federal court, seeking to block the IRS from forcing their compliance with a notice requiring the disclosure of syndicated conservation easement transactions that the court set aside in a different case.