The Fifth Circuit Rewrites Its Own Limited Partner Ruling: The New Management Standard for Self-Employment Tax After Sirius

The Fifth Circuit withdrew Sirius Solutions and adopted a management standard for the § 1402(a)(13) limited partner exception. Next steps for Houston partnerships.

EMPLOYMENT LAWTAX LITIGATIONIRS AUDIT DEFENSETAX RESOLUTIONTAXIRS LEVY & SEIZURE RESOLUTIONIRA APPEALS AND PROTESTS