Taylor Hall

CLO @PermanentEquity - deal nerd, music junkie, fueled by espresso, Blackhawks hockey, Bills football, Cardinal baseball, MIZ-ZOU, Springsteen,WOD, Neil Young.

[Taylor Hall @lthall1]

@BBGreatMoments David Freese, Game 6, 2011 World Series

[Taylor Hall @lthall1]

@AaronQuinn716 Perfect. Dead on.

[Taylor Hall @lthall1]

@georoc01 @SleeperBills I see your logic, but we were replacing Rex Ryan, guy with a 15-16 record then. I think these are totally different circumstances now.

[Riley Zack @riley_zack19]

@Buccigross Bucci, there are no ice rinks in CoMo. They have to travel 30 minutes to Jefferson City to play. Would love to see @MizzouAthletics partner with @CoMoParksandRec and build a couple sheets and a D1 stadium for Mizzou

[Rate the Refs @Rate_the_Refs]

Spot the difference:

One of these was called pass interference and the other wasn't...

Bills vs Broncos

[Taylor Hall @lthall1]

@ChaseDaniel You forgot all the help he got from the refs.

[Taylor Hall @lthall1]

@BBGreatMoments Whitten

[Taylor Hall @lthall1]

@BishStrickland Using this moment to admonish and judge Pope Francis is inappropriate and disrespectful. May we all seek to know the real Jesus who teaches love, mercy, and humility, not self-righteous condemnation. Praying for someone should come from a place of compassion not veiled judgment.

[Taylor Hall @lthall1]

The bill resets the regulatory deadline—paused under the current Smith injunction—from Jan 1, 2025, to Jan 1, 2026. No Senate companion yet, but one is expected soon. #BOIR #CTA

[Taylor Hall @lthall1]

CTA Update: Last night, the House passed H.R. 736, the Protect Small Business from Excessive Paperwork Act of 2025. The bill pushes the deadline for initial Beneficial Ownership Information Reports for reporting companies existing before Jan 1, 2024, to Jan 1, 2026

[Taylor Hall @lthall1]

Note the second paragraph, which seems to set the stage for the injunction being lifted and FinCEN significantly modifying the timelines and reporting requirements under the CTA. Stay tuned for updates as this unfolds. #CTAUpdate #FinCEN

[Taylor Hall @lthall1]

CTA Update: The Government has now appealed the injunction in Smith v. U.S. DOT. This move has surprised some, as there was an expectation that the administration might allow the injunction to remain in place. However, FinCEN posted the following update on their website today:

[Taylor Hall @lthall1]

CTA Update: New alert from FinCEN. Stay on BOI filings remains in place. Despite SCOTUS ruling in Top Shop case, the stay in Smith vs US DOT continues to apply nationwide. #CTA #BOI #FinCEN #Compliance #TaxTwitter

[Taylor Hall @lthall1]

CTA Injunction Update - What About Samantha Smith?
While much of the attention has centered on the Texas Top Cop Shop case (https://t.co/nweyRcdSQn), many have overlooked the developments in Smith et al v. United States Department of The Treasury.

Similar to Top Cop, this case also originates from the Eastern District of Texas. On January 7, 2025, the Court issued an injunction against the enforcement of the Corporate Transparency Act (CTA) and stayed the effective date of the Beneficial Ownership Information (BOI) reporting requirements, although it was on different grounds. https://t.co/KDya4MvoDS…

Unlike Top Cop, where the injunction was explicitly nationwide, the injunction in Smith appears to be limited to the Plaintiffs—or at least that’s how it seems on the surface.

In its ruling, the Court explicitly restricted the injunction against enforcing the CTA to the Plaintiffs in this case. However, its discussion regarding the stay of the beneficial ownership information (BOI) reporting requirements suggests the potential for a broader application beyond just the Plaintiffs.

The Plaintiffs requested a stay under 5 U.S.C. § 705 of the Administrative Procedure Act (APA), which allows courts to postpone the effective date of an agency action or preserve rights pending review. In granting the stay, the Court in Smith referenced other courts’ interpretations of Section 705, highlighting that it permits broader relief. Specifically, the Court noted that the scope of preliminary relief under Section 705 aligns with the ultimate relief under Section 706, which enables courts to “set aside” unlawful agency actions entirely—not just for the parties involved.

As a result, the Court stayed the effective date of the BOI Reporting Rule for the duration of this lawsuit, underscoring the possibility of a more widespread impact beyond the named Plaintiffs.

So, what does this mean?

Will have to wait and see, but others have interpreted this as though all filing requirements remain voluntary. https://t.co/D1C6ytP3Ha…

FinCEN has yet to comment. #CTA #FinCEN #BOI #compliance

[Taylor Hall @lthall1]

CTA Update: The BOIs are back in town? Ok, that’s terrible, but here’s the deal: Today, the Supreme Court lifted the nationwide injunction in Texas Top Cop Shop, Inc. v. Garland, clearing the way for enforcement of the beneficial ownership information (BOI) reporting requirements under the Corporate Transparency Act (CTA).

📄 Read the opinion: https://t.co/NBVeGTCl3t

While the immediate impact remains uncertain, expect FinCEN to weigh in soon. For those who haven’t yet complied with the reporting requirements, now’s the time to get your ducks in a row! #CTA #SCOTUS #BeneficialOwnership #BOI #FinCEN #CorporateTransparencyAct