The First Circuit on Tuesday summarily affirmed Medical Practice Solutions, LLC v. Commissioner, 132 T.C. 125 (2009), joining the Second (McNamee v. Dept. of the Treasury, 488 F.3d 100 (2d Cir. 2007)) and Sixth (Littriello v. United States, 484 F.3d 372 (6th Cir. 2007)) Circuits in upholding the validity of the check-the-box regulations. Medical Practice Solutions v. Commissioner, No. 09-1909 (1st Cir. Aug. 24, 2010).
