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Fifth Circuit Overturns Tax Court on Limited Partner Self-Employment Tax Exemption
January 23, 2026ArticleFifth Circuit Overturns Tax Court on Limited Partner Self-Employment Tax Exemption
January 23, 2026The Fifth Circuit rejected the Tax Court’s “passive investor” view of the SECA exemption for limited partners, adding momentum as similar “limited partner” cases remain pending in the First and Second Circuits.