On October 16, 2023, the U.S. filed its brief on the merits in Moore v. United States, the high-profile case pending in the Supreme Court challenging the constitutionality of the section 965 transition tax (see our prior coverage here). The government's brief was followed shortly thereafter by briefs amici curiae submitted by more than a dozen individuals and organizations in support of the government, including the American College of Tax Counsel, the Tax Law Center at New York University School of Law, attorneys general from 16 states and the District of Columbia, small business trade organizations, law professors, and economists. The Supreme Court has scheduled oral argument for December 5, 2023. Taxpayers should continue to review the briefing, monitor oral arguments, and consider the potential implications of a decision.
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