Case Updates
Tax Court holds that the Tax Code's economic substance doctrine requires a threshold relevancy determination. The U.S. Chamber filed a coalition amicus brief supporting this outcome
November 12, 2025
U.S. Chamber files coalition amicus brief urging the Tax Court to encourage the predictable and certain application of tax laws by preserving the economic substance doctrine’s threshold relevance inquiry and to follow decades of judicial precedent when determining relevance
August 22, 2024
U.S. Chamber Coalition Amicus Brief
Robert J. Kovacev and Samuel A. Lapin of Miller & Chevalier Chartered served as outside counsel.
Case Documents
- U.S. Chamber Coalition Amicus Brief -- Patel v. IRS (U.S. Tax Court)
- Opinion -- Patel v. IRS (U.S. Tax Court)