Airbnb Says $4.2 Billion Tax Dispute Needs Special Trial Judge

Airbnb Inc. wants to see its $4.2 billion corporate income tax dispute with the IRS put before a judge at the US Tax Court to handle-pretrial activities, arguing the case’s size and complexity warrant special procedures.

Airbnb told the court it anticipates a number of pretrial discovery issues will need resolving, including a protective order for trade secrets. But the government opposes the move as an unnecessary use of the court’s resources.

“Clear delineation of deadlines for discovery, substantive motions practice, and the exchange of expert reports will allow the parties and the Court to prepare efficiently for trial and ...