Tax Coda

Tax Coda

Court upholds IRS microcaptive reporting rule

CIC Services LLC v. IRS. USDC for the Eastern District of Tennessee. Docket No. 3:25-cv-00146.

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Tax Coda
Mar 11, 2026
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A federal Court upheld the IRS’s 2025 rule requiring disclosure of certain §831(b) microcaptive insurance arrangements, confirming the agency’s authority to flag them as reportable transactions witho…

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