Sirius Solutions LLLP: The Fifth Circuit Panel's Disappointing Opinion

Document Type

Article

Journal Title

Tax Notes Federal

Volume

190

First Page

1441

Publication Date

3-2-2026

Abstract

In this article, Schwidetzky examines the 2-1 ruling of the Fifth Circuit’s panel in Sirius Solutions, which effectively held that who qualifies as a limited partner under section 1402(a)(13) is controlled by state law, contrary to Supreme Court precedent and even though the partners in Sirius Solutions, a consulting partnership, reported no self-employment income.

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