Analysis

Top Federal Tax Cases To Watch In 2025

By Kat Lucero · January 1, 2025, 8:01 AM EST

Over the next year, tax practitioners will be closely monitoring suits that challenge the IRS' use of the economic substance doctrine, take advantage of the U.S. Supreme Court's landmark decision curbing...

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Case Information

Case Title

Liberty Global, Inc. v. USA

Case Number

1:20-cv-03501

Court

Colorado

Nature of Suit

Tax Suits

Date Filed

November 27, 2020


Case Title

Liberty Global v. United States

Case Number

23-1410

Court

Appellate - 10th Circuit

Nature of Suit

2870 Tax Suits

Date Filed

December 28, 2023


Case Title

3M Company v. Commissioner of Internal Revenue

Case Number

23-3772

Court

Appellate - 8th Circuit

Nature of Suit

Agency 

Date Filed

December 29, 2023


Case Title

National Small Business United, et al v. U.S. Department of the Treasury, et al

Case Number

24-10736

Court

Appellate - 11th Circuit

Nature of Suit

2440 Other Civil Rights

Date Filed

March 11, 2024


Case Title

Texas Top Cop Shop, Inc., et al v. Garland et al

Case Number

4:24-cv-00478

Court

Texas Eastern

Nature of Suit

Civil Rights: Other

Date Filed

May 28, 2024


Case Title

ERC Today LLC et al v. McInelly et al

Case Number

2:24-cv-03178

Court

Arizona

Nature of Suit

Other Statutes: Administrative Procedures Act/Review or Appeal of Agency Decision

Date Filed

November 13, 2024


Case Title

Intercontinental Capital Group v. United States of America

Case Number

2:24-cv-07967

Court

New York Eastern

Nature of Suit

Taxes

Date Filed

November 15, 2024