• District court holds for taxpayers on summary judgment that Corporate Transparency Act is unconstitutional—In National Small Business United v. Yellen, No. 5:22-cv-01448 (N.D. Ala.), a district court in Alabama ruled that the Corporate Transparency Act (CTA) was unconstitutional. Congress passed the CTA as part of the 2021 National Defense Authorization Act. It requires parties who create or are stakeholders of entities incorporated under
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