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Caplin & Drysdale
 
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By Kevin Maclay, Todd Phillips, Caroline E. Parke
Recent caselaw demonstrates that there is a current judicial disagreement over whether the Bankruptcy Code will permit a cramdown in a jointly-administered bankruptcy case...
By Todd Phillips, Kevin Maclay, Jeanna Koski
On March 5, 2018, the Supreme Court issued a unanimous decision in U.S. Bank National Ass'n ex rel. CWCapital Asset Management LLC v. Village at Lakeridge, LLC, holding that bankruptcy court determinations ...
By Kevin Maclay, Todd Phillips, Kevin M. Davis
The Bankruptcy Code provides bankruptcy trustees, debtors, and creditor committees with "avoidance powers" that allow them to set aside and recover certain transfers that a debtor made before filing for bankruptcy.
By Zhanna Ziering, Scott D. Michel, Dianne Mehany, Mark E. Matthews, Niles Elber, Mark D. Allison, Benjamin Z. Eisenstat
On March 13, 2018, the Internal Revenue Service (IRS) announced that it will end the Offshore Voluntary Disclosure Program (OVDP) on September 28, 2018
By Meghan R. Biss, William Klimon, Sharon Want, Douglas Varley
Under newly issued guidance, the IRS has made it easier for many tax-exempt organizations to restructure. The IRS will now continue to recognize as exempt, those organizations that:
By Caplin & Drysdale
The IRS intends to issue certifications and decertifications of seriously delinquent tax debts systematically on a weekly basis.
By Kevin Maclay, Todd Phillips, Caroline E. Parke
The parties have jointly moved for a deadline of March 8, 2018 to file for review by the full Ninth Circuit.
By James Wehner, Sally J. Sullivan
Is an increased risk of harm sufficient to establish standing in a data breach case? Most courts have avoided an absolute answer, instead weighing the characteristics of the data breach.
By Douglas Varley, Sharon Want, William Fournier, Meghan R. Biss
The IRS has announced procedural changes that will impact exempt organizations in 2018. These changes concern new organizations and organizations that have lost exemption due to automatic revocation.
By Todd Phillips, Kevin Maclay, Sally J. Sullivan
On September 22, 2017, the First Circuit Court of Appeals held that § 1109(b) of the Bankruptcy Code (the "Code") provides a creditors' committee with an "unconditional right to intervene" in an adversary proceeding.
By Jonathan Brenner, Elizabeth Stevens
The Bipartisan Budget Act of 2015 fundamentally changed the rules by which partnerships, and entities taxed as partnerships (such as limited liability companies), interact with the Internal Revenue Service in an audit or litigation.
By Beth Kaufman, Amanda M. Leon
For many individuals, it will be advantageous to pay bills for nonbusiness tax preparation and tax advice before the end of 2017.
By Victor Jaramillo, Scott D. Michel, Mark D. Allison
What has been ignored is the tax impact and consequences on the players and their families.
By Caplin & Drysdale
The German newspaper Süddeutsche Zeitung and the International Consortium of Investigative Journalists (ICIJ) followed up the release of the "Panama Papers" in 2016 with what they are referring to as the "Paradise Papers."
By Patricia Gimbel Lewis, J. Clark Armitage, Elizabeth Stevens
To protect APA benefits, taxpayers should make a good faith effort to present known facts during the APA process, to comply with the APA, and to correct any non-compliance when discovered.
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