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Mark Weitz Secures Oral Argument on Important Captive Insurance Tax Case

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.

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