In Tax Notes, tax partner Kat Gregor, tax counsel Brittany Cvetanovich and Elizabeth Smith, and associates Maggie Heine and Michelle Perry offer a response to a recent article in the publication concerning whether damages in a civil suit that alleges sexual abuse or rape are includible in the recipient’s taxable income. The Ropes & Gray tax attorneys challenge the factors that the article’s authors argue which determine the taxability of such a settlement, analyzing IRS guidance and case law regarding the taxation of settlement payments.