Harvard University’s tax-exempt status has been questioned by the Trump Administration—with Harvard responding that there is no legal basis for a revocation. The Administration’s action...
Many states are implementing energy benchmarking programs to track and identify energy use in buildings. These programs aim to encourage energy efficiency and reduce greenhouse gas emissions. Check out...
When engaging in M&A discussions, parties should prioritize rigorous confidentiality measures to protect sensitive business information. Our new confidentiality agreement playbook offers valuable insights...
This practice note discusses Institutional Review Boards (IRBs) within the United States, including their purpose, history, and regulatory framework. The note is a valuable resource for advising life sciences...
Do you need guidance on tipped employee requirements under the Fair Labor Standards Act (FLSA)? Read our newly published checklist, Tipped Employees Checklist (FLSA) , for helpful information. Read now...
As we enter the 2022 tax filing season, still struggling with COVID-related mail delays and IRS service center reductions, best practice requires practitioners to closely track client tax filings and their IRS deadlines. Of note is Boechler, P.C. v. Commissioner of Internal Revenue, an Eighth Circuit decision for which SCOTUS was petitioned to determine whether “equitable tolling,” allowing the courts to excuse missed deadlines, depending on the situation, is available for a statutory deadline. SCOTUS heard oral arguments for the case on January 12 which appear to lean in the taxpayer’s favor, preventing the tax levy. Boechler’s particular question is whether the time limit in I.R.C. Section 6330(d)(1) (Notice and Opportunity for Hearing Before Levy), giving the taxpayer 30 days to petition the Tax Court for review, is a jurisdictional requirement or a claim-processing rule.
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