5th Circ. OKs Self-Employment Tax Break For Limited Partners

By Kat Lucero · January 17, 2026, 3:12 PM EST

Business partners with limited liability under state law are excluded from the federal self-employment tax, a Fifth Circuit panel ruled, siding with a management consulting firm in its long-running controversy over...

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Documents

Opinion

Case Information

Case Title

Sirius Solutions v. CIR

Case Number

Court

Appellate - 5th Circuit

Nature of Suit

Date Filed

May 20, 2024

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