Tax Firm Moves For Summary Judgment In Bid To Vacate IRS Captive Final Rule

( January 8, 2026, 11:22 AM EST) -- DALLAS — A tax firm moved for summary judgment in a Texas federal court in its challenge to an Internal Revenue Service final rule on microcaptive insurance arrangements, arguing that the agency acted arbitrarily and capriciously by imposing reporting requirements without identifying facts or data showing that microcaptive transactions can potentially be done for tax avoidance or evasion....

Tax Firm Moves For Summary Judgment In Bid To Vacate IRS Captive Final Rule

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