Caplin & Drysdale, Chartered | USA | 28 Jun 2022
In On June 24, 2022, in Dobbs v. Jackson Women's Health Organization, 1 the Supreme Court ruled that there is no constitutional right to abortion…
Caplin & Drysdale, Chartered | USA | 24 Jun 2022
In a decision rendered on June 6, 2022, Justice Sotomayor authored the Supreme Court’s unanimous decision in the case Siegel v. Fitzgerald, holding…
Caplin & Drysdale, Chartered | USA | 22 Mar 2022
On March 3, 2022, in a unanimous opinion authored by its Chief Judge, the U.S. Court of Appeals for the Sixth Circuit invalidated an IRS listing…
Caplin & Drysdale, Chartered | USA | 17 Mar 2022
On February 24, 2022, the IRS issued proposed regulations (the “Proposed Regulations”) for determining the required minimum distribution (“RMD”)…
Caplin & Drysdale, Chartered | USA | 21 Dec 2021
On November 20, 2021, the Tax Court ruled in favor of our client facing penalties related to disallowed charitable contribution deductions for…
Caplin & Drysdale, Chartered | USA | 17 Dec 2021
Proposed regulations promulgated on December 8, 2021 by the Financial Crimes Enforcement Network (“FinCEN”), a bureau of the Department of the…
Caplin & Drysdale, Chartered | USA | 29 Oct 2021
On October 12, 2021, the U.S. Supreme Court denied, without comment, a petition for a writ of certiorari in a case challenging the doctrine of…
Caplin & Drysdale, Chartered | Malta, USA | 17 Aug 2021
The Internal Revenue Service (IRS) has placed certain Malta-based pension plan arrangements on its annual "Dirty Dozen" list of "tax scams." In its…
Caplin & Drysdale, Chartered | USA | 22 Jul 2021
An IRS Office of Chief Counsel memorandum released July 16, 202 provides a roadmap for IRS transfer pricing Examinations involving cost sharing…
Caplin & Drysdale, Chartered | USA | 8 Jun 2021
Changes in the Administration, high state tax rates, and COVID-19 have all increased the spotlight on where taxpayers wish to call home. For some, a…