Fifth Circuit Pushes Back On IRS Attempt To Redefine Limited Partner
- Posted on January 20, 2026
- By Forbes
- 1 Views
Fifth Circuit Pushes Back On IRS Attempt To Redefine Limited Partner
In Sirius Solutions, the court rejected a participation-based test for self-employment tax, finding that limited liability, and not day-to-day activity, controls who qualifies for the self-employment tax exception.
