General IRS 3M Opinion: The Tax Court’s Evolving View of the Administrative Procedure Act By Michelle Levin and Logan Abernathy
General The IRS’ APA Rulemaking Journey: There and Back Again By Michelle Levin, Logan Abernathy, and Ronald Levitt
General IRS concession hands taxpayers a major win in microcaptive insurance case, but leaves uncertainty on how the Tax Court will address 831(b) microcaptive insurance arrangements By Michelle Levin and Sarah Green
