Siana Danch

2 weeks ago | law360.com | Peter Hardy |Leon Fresco |Siana Danch

By Peter Hardy, Leon Fresco and Siana Danch ( May 1, 2025, 5:34 PM EDT) -- The Internal Revenue Service and the U.S. Department of Homeland Security entered into a memorandum of understanding on April 7, under which the IRS will disclose the names and addresses of certain taxpayers with individual taxpayer identification numbers to U.S. Immigration and Customs Enforcement for the purpose of aiding in the enforcement of immigration laws.[1]... Law360 is on it, so you are, too.

3 weeks ago | mondaq.com | Wifredo Ferrer |Leon Fresco |Peter Hardy |Siana Danch

The IRS and U.S. Department of Homeland Security (DHS), actingon behalf of U.S. Immigration and Customs Enforcement (ICE),recently entered into an unprecedented memorandum of understanding(MOU) in which the IRS will share taxpayer information with ICE forthe purposes of pursuing immigration enforcement cases. This development fuels the expectation that employers will faceincreased civil and criminal tax payroll enforcement cases based onthe hiring of undocumented workers.

2 months ago | jdsupra.com | Siana Danch |Terence M. Grugan

Does it matter if a law is valid if the Government refuses to enforce it? For months, we have watched (and blogged on) courts grappling with the constitutionality and enforceability of the Corporate Transparency Act (“CTA”). While, as we have blogged most recently here, courts have produced mixed returns on the validity of the CTA, the Department of the Treasury (“Treasury”) has now significantly mooted those questions.

2 months ago | jdsupra.com | J. Chesley Burruss |Siana Danch |Terence M. Grugan

Maksym Kaharlytskyi, UnsplashDevelopments concerning the enforceability and enforcement of the CTA came at a rapid clip last week. As things stand, the government may enforce the CTA pending a Texas court appeal in Smith v. U.S. Department of the Treasury. FinCEN indicated its intent to enforce the CTA but provided reporting companies with a revised deadline to submit the required reports. We have previously blogged about the litigation here and here.

Dec 9, 2024 | jdsupra.com | Sterling Moose Busbee |J. Chesley Burruss |Siana Danch

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