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Tax Litigation Jurisdiction

Jenner & Block

Illinois Supreme Court Rules in Favor of City of Rolling Meadows in Tax Jurisdiction Case

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In a unanimous opinion delivered by Justice O'Brien, the Illinois Supreme Court affirmed that the Illinois Department of Revenue (IDOR) has exclusive jurisdiction over sales tax misallocation disputes between municipalities....more

IR Global

Intervention & Regulation - Chapter Four of The Visionaries

IR Global on

Economic uncertainty, high taxation, and regulatory changes challenge private clients aiming to protect and grow their wealth. These factors demand proactive measures to ensure compliance and optimise wealth preservation...more

Woods Rogers

A Win for Taxpayers: Federal Circuit Court of Appeals Loosens Tax Court Jurisdictional Limitations

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On July 19, 2023, the United States Court of Appeals for the Third Circuit released an opinion in the matter of Culp v. Commissioner of Internal Revenue (PDF). The ruling stated the 90-day filing period for Tax Court...more

McDermott Will & Emery

Supreme Court Grants Certiorari in One Tax Case, Denies it in Several Others

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Historically, the Supreme Court of the United States rarely grants petitions for certiorari in tax cases, and it appears this trend continues in the current term. On September 30, 2021, the Supreme Court granted the...more

BakerHostetler

Who Says You Can't Get Into Federal Court? A Primer on the Tax Injunction Act

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Since 1937, the Tax Injunction Act (28 USC 1341) has significantly limited taxpayers' access to federal courts to hear state tax matters. In this week's episode, Matt Hunsaker provides an overview of the Act and avenues still...more

McDermott Will & Emery

Second Circuit Weighs in on Tax Court’s Refund Jurisdiction

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Borenstein v. Commissioner is an interesting opinion involving the intersection of canons of statutory construction and jurisdiction. Recently, the US Court of Appeals for the Second Circuit reversed the US Tax Court’s...more

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