Skip navigation
TE-tax-law.jpg

Tax Law Update: June 2022

David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.

• Court holds that signing a Form 890 may not prohibit an estate from later challenging assessments—In United States v. Lax, No. 18-CV-4061(ILG)(PK), 2022 WL 980096 (E.D.N.Y. March 31, 2022), a N.Y. district court held that a signed Form 890 consenting to an estate tax assessment didn’t preclude an executor of the estate from later challenging the assessment, but also noted that in other cases, the executor may be equitably estopped from doing so.

ARTICLE ACCESS REQUIRED

Please Log in if you are currently a Trust&Estates subscriber, or select DAYPASS for our new 24 hour access (nominal fee required).


If you are interested in unlimited article access for one year, please select Annual Subscription below.

Hide comments

Comments

  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.
Publish