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Another Taxpayer Microcaptive Blowout Loss In Patel

Discusses Patel v. CIR, T.C. Memo. 2024-34 (March 26, 2024), where an Abilene doctor formed two microcaptives and later lost in tax court.

Sixth IRS Victory Against Microcaptives In Swift

Considers Swift v. CIR, T.C. Memo. 2024-13 (Feb. 1, 2024), where a microcaptive was not deemed to be an insurance company and accuracy-related penalties were assessed.

Live Updates: Frantic Search for Survivors in Collapsed Building Near Miami Beach

Witnesses Watched the Building Near Miami Beach Fall in Seconds