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US: 6th Circuit sides with Taxpayer in APA Challenge to Reportable Transaction Regime

www.gtlaw.com/en/insights/2022/3/6th-circuit-rules-irs-follow-administrative-procedures-act-transactions-questions-application
www.taxcontroversy360.com/2022/03/sixth-circuit-sides-with-taxpayer-in-apa-challenge-to-reportable-transaction-regime/#page=1
www.steptoe.com/en/news-publications/sixth-circuit-invalidates-irs-notice-for-violation-of-administrative-procedure-act.html
www.gtlaw.com/en/insights/2022/3/court-invalidates-irs-notice-2016-66-micro-captive-transactions

See also:
www.caplindrysdale.com/obtaining-refunds-of-section-6707a-and-section-6707-penalties-paid-for-not-properly-reporting-listed-transactions-or-transactions-of-interest-including-notice-2007-83-and-notice-2016-66
www.taxcontroversy360.com/2022/03/district-court-vacates-sets-aside-irs-reportable-transaction-notice/
www.rockymountainconservationeasementlaw.com/2022/03/6th-circuit-weighs-in-on-proceeds-clause-and-creates-split-with-11th-circuit/?utm

Update:
www.gtlaw.com/es/insights/2023/4/irs-proposed-regulations-identify-micro-captive-transactions-as-listed-transactions-responding-to-cic-services-decision