Eminence filed an amicus brief in support of Sirius Solutions’ case against the IRS. The brief seeks to prevent the IRS from assessing Self-Employed Contributions Act (SECA) tax on income Congress excluded from being subject to SECA tax.
The brief argues that the IRS 2018 reinterpretation of what income is subject to SECA tax is without statutory authority and ignores the exclusion Congress instituted in 1977.
