Kevin Downing's Arguments on Behalf of Starr International Quoted in Tax Notes

"Court Hears Motion to Reconsider Treaty Benefits Denial Holding"
Tax Notes
12.02.15Kevin Downing's arguments in Starr International Co. v. United States were quoted in Tax Notes. Attorneys for the United States argued the court should reconsider its recent decision holding that judicial review of a U.S. competent authority's discretionary exercises is appropriate in a denial of discretionary benefit under the Swiss-U.S. tax treaty. However, Starr argued that the earlier hearing and opinion made it clear the court understood and fully considered the arguments the government raised. It was premature for the government to implicate the consultation requirement, which instead would be implicated only if a court order was necessary to get the Internal Revenue Service to consult with its Swiss counterpart, Downing said, adding, "We could end up having a tempest in a teapot." Further, the Senate committee report on the treaty made it apparent the Senate contemplated judicial review of competent authority, he said.
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