U.S. Answers In Captive Insurance Deduction Row After Dismissal Motion Denied

( June 18, 2025, 8:15 AM EDT) -- WASHINGTON, D.C. — The United States filed an answer to a federal tax refund complaint after a federal judge denied its motion to dismiss for lack of subject matter jurisdiction, finding the administrative record unclear as to whether the Internal Revenue Service received an amended tax return underlying a couple’s claim stemming from disallowed deductions for insurance premiums paid to their captive insurance company....

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