The Sixth Circuit Affirms Littriello: Check-the-Box Regulations are Upheld
Journal of Taxation, Vol. 106, p. 325, June 2007
Posted: 21 Dec 2007
Abstract
The authors review the decision of the Sixth Circuit affirming the validity of the check-the-box classification regulations and confirming that in the context of a single member limited liability company (SMLLC) that is a "disregarded entity" for purposes of federal taxation, it is the owner of the SMLLC that is liable on the FICA, FUTA and other employment taxes that are incurred in the course of the SMLLCs operations.
Suggested Citation: Suggested Citation
Ludwig, Scott and Rutledge, Thomas E., The Sixth Circuit Affirms Littriello: Check-the-Box Regulations are Upheld. Journal of Taxation, Vol. 106, p. 325, June 2007, Available at SSRN: https://ssrn.com/abstract=1076791
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