Corporate Capacity, State Law Revivor, and the Limits of Equitable Tolling: An Analysis of Arbor Vita Corporation v. Commissioner

Bottom Line

💡 Corporate Capacity, State Law Revivor, and the Limits of Equitable Tolling: A.... Worth reviewing for potential client impact.

Summary

For those representing corporate taxpayers, ensuring that a client’s corporate status is active and in good standing is a fundamental prerequisite before engaging in federal tax litigation. The United States Tax Court recently underscored this critical principle in Arbor Vita Corporation d.b.a. H...

Classification

Applies To

Affected Groups

Individual return preparers, C-Corp practitioners, S-Corp practitioners

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