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Law360 Quotes EVAN DAVIS: 4 Federal Tax Cases To Watch At The US Supreme Court

From challenging 30-year precedent that requires small-business owners to turn over self-incriminating tax records to determining the ownership of tax refunds among affiliated groups, the U.S. Supreme Court’s fall docket contains many interesting cases involving federal tax law.

As the law stands, under Braswell the “collective entity doctrine” says corporations are treated differently from individuals for Fifth Amendment purposes. So while individuals have an act-of-production Fifth Amendment privilege, corporations, which can include single-member limited liability companies, do not, according to Evan J. Davis, who is a partner at Hochman Salkin Toscher Perez PC.

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