CRS Products

Centro de Trabajadores Unidos v. Bessent: D.C. Circuit Considers IRS-ICE Information-Sharing Agreement

2025-09-04 · Posts · LSB11359 · HTML available · PDF available

Martin v. United States: Supreme Court Allows Suit Against the Federal Government for Raid on Wrong House

2025-07-31 · Posts · LSB11344 · HTML available · PDF available

United States v. Miller: Supreme Court Limits Bankruptcy Trustees’ Power to Void Tax Payments

2025-04-09 · Posts · LSB11282 · HTML available · PDF available

Federal Tax Enforcement: An Overview

2025-03-14 · Resources · IF12942 · HTML available · PDF available

Disclosure of Federal Tax Return Information to Congressional Committees

2025-01-07 · Reports · R48323 · HTML available · PDF available

Tax-Exempt Organizations Under Internal Revenue Code Section 501(c): Political Activity Restrictions

2025-01-03 · Reports · RL33377 · HTML available · PDF available

Tax Statutes of Limitations

2024-10-18 · Infographics · IG10066 · HTML available · PDF available

Harrington v. Purdue Pharma: Supreme Court Holds That a Chapter 11 Reorganization Plan Cannot Include a Nonconsensual Release of Claims Against Non-Debtors

2024-07-17 · Posts · LSB11201 · HTML available · PDF available

Supreme Court Declines to Decide Whether Sixteenth Amendment Requires “Realization” to Tax Income

2024-06-27 · Posts · LSB11185 · HTML available · PDF available

Suspending the Tax-Exempt Status of Terrorist and Terrorist Supporting Organizations: H.R. 6408 in Context

2024-06-07 · Posts · LSB11176 · HTML available · PDF available

Supreme Court Considers Scope of Congress’s Sixteenth Amendment Income Taxing Power in Moore v. United States

2024-01-08 · Posts · LSB11100 · HTML available · PDF available

Growth of the Tax-Exempt Sector and the Impact on the American Political Landscape

2023-12-13 · Testimony · TE10090 · HTML available · PDF available

Federal Tax Lien Enforcement

2023-12-05 · Infographics · IG10042 · HTML available · PDF available

Congressional Court Watcher: Recent Appellate Decisions of Interest to Lawmakers (October 16, 2023–October 22, 2023)

2023-10-23 · Posts · LSB11060 · HTML available · PDF available

Third Circuit Decision Highlights Significance of Whether Tax Filing Deadlines In Tax Litigation Are Jurisdictional

2023-09-11 · Posts · LSB11038 · HTML available · PDF available

Congressional Court Watcher: Recent Appellate Decisions of Interest to Lawmakers (July 31, 2023–August 6, 2023)

2023-08-07 · Posts · LSB11018 · HTML available · PDF available

Congressional Court Watcher: Recent Appellate Decisions of Interest to Lawmakers (July 24, 2023–July 30, 2023)

2023-07-31 · Posts · LSB11015 · HTML available · PDF available

Congressional Court Watcher: Recent Appellate Decisions of Interest to Lawmakers (July 17, 2023–July 23, 2023)

2023-07-24 · Posts · LSB11011 · HTML available · PDF available

Polselli v. IRS: Supreme Court Clarifies Notice Requirements for a Third-Party IRS Summons

2023-07-05 · Posts · LSB10998 · HTML available · PDF available