A federal judge for a second time rejected allegations by a Wisconsin business that the IRS unfairly penalized its employee stock ownership plan set up by a man the agency calls a “tax shelter promoter.”
Perry Cooper is a Senior Legal Editor at State Tax. He specializes in SALT litigation, covering law and legal affairs, finance, and personal finance, with a keen focus on lawsuits. Perry has been featured in Bloomberg Law and is recognized for his work, having won the Rule-izter Prize.











