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Current Federal Tax Developments · Dec 15, 2025

Tax Court Reaffirms Constitutionality of Accuracy-Related Penalties Post-Jarkesy: An Analysis of Riddle Aggregates, LLC v. Commissioner

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Tax Court Reaffirms Constitutionality of Accuracy-Related Penalties Post-Jark.... Worth reviewing for potential client impact.

Summary

In the wake of the Supreme Court’s decision in SEC v. Jarkesy, 144 S. Ct. 2117 (2024), tax practitioners have closely monitored how the judiciary would apply the Seventh Amendment’s jury trial requirement to Internal Revenue Service (IRS) penalty assessments. In Riddle Aggregates, LLC v. Commissi...

Classification

Category: fyiPriority: importantReason: Contains 'tax court' - significant update

Applies To

1065

Affected Groups

Partnership/LLC preparers

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

Read original article