After filing complaints with the IRS challenging the tax-exempt status of college football bowl games, Marcus S. Owens (Caplin & Drysdale), the former head of the IRS’s Exempt Organization Division, has filed this complaint with the IRS challenging the tax-exempt status of the National Hot Rod Association. NHRA’s primary rivals, the National Association of Stock Car Auto Racing (NASCAR) and the International Hot Rod Association (IHRA), are both taxable entities.



