RESOURCES & LINKS

Relevant Recent Law & Law Info

• Summa Holdings, Inc. v. Comm'r (6ih Cir. 2017)

• Mann Construction v. U.S.A. (6th Cir. March 3, 2022)

• CIC v. IRS (March 21, 2022 Order to Vacate)

• CIC v. IRS (June 2, 2022 Second Order)

• CIC v. IRS (July 29, 2022 Notice of Appeal)

• CIC v. IRS (August 16, 2022 Notice of Issues)

• CIC v. IRS (September 21, 2022 Joint Motion For Dismissal)

• CIC v. IRS Order of Dismissal (September 23, 2022)

• Reserve Mechanical Corp. v. Comm'r (10th Cir. May
  13. 2022)

• 2022 Section 831(b) Premium Limit $2.45MM (Rev. Proc. 2021-45)

• 2023 Section 831(b) Premium Limit $2.65MM (Rev. Proc. 2022-38)