A quarterly magazine from the National Association of Enrolled Agents
Spring 2024 vol.42 no.1
U.S. Supreme Court to Consider Constitutionality of Repatriation Tax: Moore v. United States
Supreme Court

U.S. Supreme Court to Consider Constitutionality of Repatriation Tax: Moore v. United States

The United States Supreme Court will consider the constitutionality of Internal Revenue Code (IRC) §965, which mandated the repatriation tax on previously untaxed income from controlled foreign corporations (CFCs). Rita M. Ryan, JD

Spring 2024, Supreme Court, §965, §965(g), Moore v. United States, 16th Amendment, controlled foreign corporation, CFC, TCJA, Tax Cuts and Jobs Act
What Is the Big Deal About Boechler?
Supreme Court

What Is the Big Deal About Boechler?

A tax-related U.S. Supreme Court (SCOTUS) case is always notable, and Boechler is no exception. The key issue in Boechler is whether the 30-day time limit for filing a Tax Court petition–described in Internal Revenue Cod... Phyllis Jo Kubey, EA

July/Aug 2022, Supreme Court, Supreme Court, CDP hearing, Boechler, §6330(d)(1)