Tribune Tax Case Can Survive After Chevron’s Demise, IRS Says

The IRS’ multi-million dollar tax dispute against Tribune Media Co. isn’t impacted by the US Supreme Court’s abandonment of Chevron deference, the agency argued Wednesday.

The IRS hasn’t relied on the now-defunct Chevron doctrine to establish the partnership anti-abuse rule at the heart of its case against Tribune, the agency said in a letter to the Seventh Circuit. The anti-abuse rule “is supported by a long and unbroken history of judicial doctrines and congressional enactments” the Internal Revenue Service wrote to the US Court of Appeals for the Seventh Circuit.

Tribune has been fighting a $181.7 million deficiency notice from ...