Header graphic for print
Tax Law Roundup current law developments in U.S. taxation

Tag Archives: Home Concrete

Supreme Court Rules Against IRS in Statute of Limitation Case

Posted in General, Litigation/Controversy, Procedure, Statute of Limitations

In a much-anticipated decision, the U.S. Supreme Court voted 5-4 against the IRS and held that the three-year and not six-year statute of limitations applied to a so-called Son of BOSS tax shelter in U.S. vs. Home Concrete & Supply LLC.   This is the culmination of a series of split appeals court decisions on… Continue Reading