Captive Operator Renews Bid For Summary Judgment, Dismissal In Tax Shelter Case

( February 12, 2026, 1:56 PM EST) -- PITTSBURGH — A Pittsburgh-based corporation asked a Pennsylvania federal court to grant summary judgment in its favor and dismiss the U.S. government’s counterclaim seeking to enforce more than $6.5 million in promoter penalties tied to the company’s administration of a purported captive insurance program, renewing its constitutional challenge to the statutory prepayment requirement after the court previously declined to address that issue....