The U.S. Tax Court ruled that the U.S. Virgin Islands (U.S.V.I.) cannot intervene in a tax deficiency case involving Arthur I. Appleton Jr., a U.S. citizen and U.S.V.I. resident. The court found that the U.S.V.I.'s interest did not meet the requirements for intervention under Federal Rules of Civil Procedure 24(a)(2) and 24(b)(2). Appleton was audited by the IRS for tax deficiencies for 2002-2004, despite filing returns in the U.S.V.I. The U.S.V.I. argued that the IRS's position threatened its taxing autonomy, but the court allowed the U.S.V.I. to file an amicus curiae brief instead.
documents/EFTA00730479.pdf
{}