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You are here: Home / Roth IRA / 9th Circ. Adds Pressure To Reject Substance Over Form

9th Circ. Adds Pressure To Reject Substance Over Form

August 3, 2021 by Retirement

Law360 (August 2, 2021, 5:03 PM EDT) — In Mazzei v. Commissioner of Internal Revenue, the U.S. Court of Appeals for the Ninth Circuit joined the U.S. Court of Appeals for the First Circuit, U.S. Court of Appeals for the Second Circuit and U.S. Court of Appeals for the Sixth Circuit in rejecting the substance-over-form doctrine for transactions involving a Roth IRA and a domestic international sales corporation or foreign service corporation, or FSC.[1]

The Ninth Circuit opinion is notable because it represents a reversal of the U.S. Tax Court’s 2018 opinion, authored by Judge Michael Thornton, that found no economic substance for the transaction. Judge Thornton’s opinion was…

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