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The U.S. Treasury Department has delayed the deadline for millions of small businesses to Jan. 13, 2025, to file a new form, known as a Beneficial Ownership Information report.
An anti-money laundering law called the Corporate Transparency Act, or CTA, is now back in action after a Dec. 23 court ruling that will require millions of small business owners to register with ...
The Fifth Circuit gained appellate jurisdiction over the United States District Court for the Canal Zone. On October 1, 1981, under Pub. L. 96–452, the Fifth Circuit was split: Alabama, Georgia, and Florida were moved to the new Eleventh Circuit. On March 31, 1982, the Fifth Circuit lost jurisdiction over the Panama Canal Zone, which was ...
The filing of such cases in the Eastern District of Texas dropped after the 2017 Supreme Court decision in TC Heartland LLC v. Kraft Foods Group Brands LLC, which held that for the purpose of venue in patent infringement suits, a domestic corporation "resides" only in its state of incorporation.
Securities and Exchange Commission v. Jarkesy (Docket No. 22-859) [1] was a case before the Supreme Court of the United States.In May 2022, the Court of Appeals for the Fifth Circuit held, under certain statutory provisions, the Securities and Exchange Commission's administrative adjudication of fraud claims without jury trials in their administrative proceedings with their own administrative ...
The four sets of courts with original jurisdiction to hear cases brought by taxpayers against the government when they disagree with a final tax deficiency notice issued by the Internal Revenue Service are: The United States Tax Court. The Tax Court hears about 80% of the cases brought by taxpayers disputing IRS notices of deficiency.
Taxpayers can e-file free using the IRS Free File service, either using an authorized IRS e-file provider's tax software, if eligible, or by using online Free File Fillable Forms from the Free File Alliance. Prior to 2020, the use of a third party was required for IRS e-file, and it was not possible to e-file directly through the IRS website. [4]
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