( October 2, 2026, 2:42 PM EDT) -- NEW ORLEANS — A Fifth Circuit U.S. Court of Appeals judge denied the Internal Revenue Service’s request to stay briefing in a tax firm’s Administrative Procedure Act (APA) challenge to the agency’s final microcaptive insurance disclosure rule pending resolution of a related appeal involving the same regulations but wrote that should either party desire to consolidate the present action with the related one, a motion should be filed....