Case Updates
U.S. Chamber files coalition amicus brief urging Fifth Circuit to encourage predictable and certain application of tax laws by preserving economic substance doctrine’s threshold relevance inquiry
September 21, 2026
U.S. Chamber Coalition Amicus Brief
Robert J. Kovacev, Michael J. Desmond, and Samuel A. Lapin of Miller & Chevalier Chartered served as outside counsel.
The Chamber previously filed an amicus brief in this case at the Tax Court.
Case Documents
- Opinion -- Patel v. IRS (U.S. Tax Court)
- U.S. Chamber Coalition Amicus Brief -- Patel v. IRS (Fifth Circuit)
Topics
Through the Courts