# Sirius Solutions, L.L.L.P. v. Commissioner: The Fifth Circuit’s Decision Interpreting the Limited Partner Exception to Self-Employment Taxes
> **Legal Sidebar** · 2026-04-30 · `LSB11425`
## Report
- **CRS ID:** LSB11425
- **Series:** Legal Sidebar
- **Publication date:** 2026-04-30
## Documents
- [PDF](https://www.everycrsreport.com/files/2026-04-30_LSB11425_f5ae9469eff154d2955322e0ccc36ee9e9097388.pdf)
- [HTML](https://www.everycrsreport.com/files/2026-04-30_LSB11425_97fd3e6fce45008315d4a65eb3a57642b6ade988.html)
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