IRS To File Administrative Record In Tax Firm’s Captive Final Rule Challenge

( December 5, 2025, 2:44 PM EST) -- DALLAS — A Texas federal judge denied as moot a tax firm’s motion to compel the Internal Revenue Service to file the administrative record in the firm’s challenge to an IRS final rule on microcaptive insurance arrangement after the agency informed the court that it is “in agreement with plaintiff” regarding the motion to compel and “plans on filing the administrative record on or before December 12, 2025.”...

IRS To File Administrative Record In Tax Firm’s Captive Final Rule Challenge

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