Susan E. Ryba
Subscribe to Susan E. Ryba's PostsSusan E. Ryba focuses her practice on federal tax controversy matters and tax litigation, particularly advising clients in the technology, healthcare and pharmaceutical sectors, as well as high-net-worth individuals. Read Susan Ryba's full bio.
Tax Court confirms codified economic substance doctrine requires threshold relevancy determination, upholds 40% strict-liability penalty
By Susan E. Ryba and Edward L. Froelich on Nov 24, 2025
Posted In Court Procedure Matters, Significant Court Decision, Trial Courts
Patel v. Commissioner, 165 T.C. No. 10 (Nov. 12, 2025), gave the US Tax Court its “first opportunity to examine when the codified economic substance doctrine applies.” Patel at *16. The Tax Court made two key holdings: Section 7701(o) requires a relevancy determination that “is not coextensive with the two-part test set forth in section...
Continue Reading
Upcoming Webinar: Navigating IRS Tax Refunds
By Shawn O’Brien, Susan E. Ryba and Samuel F. Hamer on Mar 31, 2025
Posted In Tax Refunds
On April 9, 2025, join McDermott’s Tax Controversy & Litigation Group for an insightful webinar on the intricacies of claiming and collecting Internal Revenue Service (IRS) tax refunds. This session is designed for tax professionals, legal practitioners, and anyone interested in understanding the complexities of the IRS refund claims process and what to watch out...
Continue Reading
Supreme Court Overrules Chevron, Opening Door for New Tax Reg Challenges
By Timothy S. Shuman, Susan E. Ryba, Parisa M. Griess and Samuel J. Preston on Jul 10, 2024
Posted In Court Procedure Matters
On June 28, 2024, the Supreme Court of the United States reshaped the federal tax landscape when it overturned the long-standing Chevron doctrine in Loper Bright Enterprises v. Raimondo, No. 22-451. The Chevron doctrine, a pillar of US administrative law for four decades, required courts to defer to an agency’s reasonable interpretation of an ambiguous statute even where the court...
Continue Reading
United States v. Eaton: IRS Summons Power Overrides EU Privacy Laws
By Edward L. Froelich and Susan E. Ryba on May 31, 2024
Posted In Court Procedure Matters, IRS Audits, Trial Courts
A US federal district court judge recently endorsed the broad investigative powers of the Internal Revenue Service (IRS) in United States v. Eaton Corp., No. 1:23-mc-00037, May 16, 2024 (N.D. Ohio). During its audit of Eaton’s transfer pricing of a royalty arrangement with Eaton’s Irish affiliate, the IRS sought performance evaluations of certain employees of...
Continue Reading
