top of page

Mark Weitz Secures Oral Argument on Important Captive Insurance Tax Case

Mar 18, 2024
1 min read

The firm is proud to announce that Partner Mark A. Weitz has secured coveted oral argument at the United States Court of Appeals for the Tenth Circuit, achieving a significant milestone in the realm of tax law related to captive insurance companies. This is yet another example of Mark’s expertise in navigating the intricate legal landscape of the captive market and in using his extensive advocacy skills to tackle a pressing tax issue head-on that will impact captives across the country.

 

The issue before the court revolves around the sufficiency of the United States Internal Revenue Commissioner’s Notice of Deficiency to a taxpayer. A decision on this issue is important because under Scar v. Commissioner (9th Cir., 1987) if the Notice of Deficiency is inadequate a United States Tax Court is divested of subject matter jurisdiction. In the case before the Tenth Circuit, Mr. Weitz argues the Notice is deficient, meaning a favorable ruling would require the case be dismissed with prejudice.

 

With a keen understanding of both legal intricacies and industry nuances, Mark is poised to advocate fiercely and set a precedent that could reshape the future of captive insurance taxation. This milestone underscores his dedication to delivering exceptional legal representation and his relentless commitment to the captive insurance industry.


Oral argument is set for 9:00 A.M. on May 15, 2024.

Recent Posts

See All

6 Comments


greg beso
14 hours ago

The jurisdictional issue is especially consequential: as the article explains, an inadequate Notice of Deficiency could strip the Tax Court of jurisdiction and lead to dismissal with prejudice. Tools such as AI Speech Recognition could also make recorded oral arguments easier to review, though the court’s ruling will turn on the notice itself.

Like

Interesting case and an important reminder of how complex captive insurance tax matters can become. Securing oral argument in a significant tax case is certainly a notable development, especially when the outcome could have broader implications for how similar arrangements are evaluated. I appreciate the clear explanation of why this case matters. After reading about such technical legal issues, it is nice to unwind with a Vice City online game.

Like

Mình có lần lướt đọc mấy trao đổi trên mạng شيخ روحاني thì thấy nhắc nên cũng tò mò mở ra xem thử cho biết. Mình không tìm hiểu sâu جلب الحبيب chỉ xem qua trong thời gian ngắn để quan sát bố cục جلب الحبيب cách sắp xếp شيخ روحاني các mục và trình bày nội شيخ روحاني dung tổng thể. Cảm giác là các phần được trình bày khá gọn, các Huren Berlin mục rõ ràng nên đọc lướt cũng không bị rối với mình như Hurentest Berlin vậy là đủ để nắm tin cơ bản rồi. جلب الحبيب

,

,


Like

Números Que Más Salen es un recurso interesante para quienes disfrutan consultar estadísticas y tendencias. También me pareció inspiradora esta entrevista sobre los patinadores que representarán a Armenia en los Juegos Olímpicos de Invierno 2026. Les deseo mucho éxito y felicidades por este importante logro deportivo.

Like

Congratulations on securing oral argument. The jurisdictional angle is the interesting part, since leaning on Scar v. Commissioner turns a paperwork defect into a complete dismissal rather than a merits fight over captive insurance valuation. Whether the Notice of Deficiency was adequate sounds procedural until you realise how many assessments it could unwind. Just Be Patient is what I keep telling clients waiting on the Tenth Circuit calendar.

Like
bottom of page