Idaho Firm Defends Lawsuit Over IRS Calling MIS Deals Abusive

The director of a Boise, Idaho capital management business urged a federal district court not to dismiss his lawsuit challenging IRS rules that would designate certain installment agreements as a tax scam.

The US District Court for the District of Idaho has jurisdiction to hear the lawsuit contrary to the government’s request for dismissal on grounds that the challenge doesn’t involve a finalized rule, Stanley Crow and his firm, S. Crow Collateral Corp., said in a brief filed Jan. 31.

“Federal district courts have jurisdiction over pre-enforcement suits, like this one, that challenge the Internal Revenue Service’s designation of a ...