TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Thursday, August 26, 2010

1st Circuit Upholds Check-the-Box Regs

The First Circuit on Tuesday summarily affirmed Medical Practice Solutions, LLC v. Commissioner, 132 T.C. 125 (2009), joining the Second (McNamee v. Dept. of the Treasury, 488 F.3d 100 (2d Cir. 2007)) and Sixth (Littriello v. United States, 484 F.3d 372 (6th Cir. 2007)) Circuits in upholding the validity of the check-the-box regulations. Medical Practice Solutions v. Commissioner, No. 09-1909 (1st Cir. Aug. 24, 2010).

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The approach of the regs really doesn't make any sense. As far as corp and partnerships are concerned, the statute separates these entities into two different groups; there's no interpretive room to allow an entity to hop between classification based simply on an election. Treasury has lots of authority to classify weird entities as falling into only one group or the other, but it can't just let taxpayers choose.

Posted by: andy | Aug 26, 2010 1:24:04 PM