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Avi-Yonah: 2023 Was A Remarkable Year For The IRS In Tax Litigation

Reuven S. Avi-Yonah (Michigan; Google Scholar), Why Did the IRS Win? A Remarkable Year in Tax Litigation (Part 1), 182 Tax Notes Fed. 307 (Jan. 8, 2024):

Tax Notes Federal (2022)In this installment of Reflections With Reuven Avi-Yonah, part 1 of a two-part series, Avi-Yonah examines the quickly evolving pattern of successful litigation for the IRS, focusing on key cases from the past year.

Reuven S. Avi-Yonah (Michigan; Google Scholar), Why Did the IRS Win? A Remarkable Year in Tax Litigation (Part 2), 182 Tax Notes Fed. 483 (Jan. 15, 2024):

In this installment of Reflections With Reuven Avi-Yonah, part 2 of a two-part series, Avi-Yonah continues his examination of 2023 legal victories for the government with a look at an offshore hedge fund case and a Tax Cuts and Jobs Act tax planning case.


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