---
schema_version: "secwatch.filing_event.v1"
accession: "0000018230-22-000202"
form_type: "8-K"
ticker: "CAT"
cik: "0000018230"
company_name: "CATERPILLAR INC"
filed_at: "2022-09-08T23:59:59+00:00"
generated_at: "2026-06-23T13:08:41.552867+00:00"
event_type: "regulatory"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Caterpillar settles IRS dispute for tax years 2007-2016; no penalties or additional tax under disputed doctrines

## Summary
- Settlement with IRS resolves all issues for 2007-2016, including disputed CSARL parts profits treatment.
- No penalties imposed; no increase in U.S. tax based on substance-over-form or assignment-of-income doctrines.
- Settlement amount is within previously recorded gross unrecognized tax benefits for uncertain positions.
- Company avoids further litigation costs; tax years after 2016 not yet under examination.

## SEC filing metadata
- accession: 0000018230-22-000202
- form_type: 8-K
- ticker: CAT
- cik: 0000018230
- company_name: CATERPILLAR INC
- filed_at: 2022-09-08T23:59:59+00:00
- event_type: regulatory
- sentiment: positive
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/18230/000001823022000202/0000018230-22-000202-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/18230/000001823022000202/cat-20220908.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000018230-22-000202
- JSON: https://secwatch.observer/filing/0000018230-22-000202.json
- Plain text: https://secwatch.observer/filing/0000018230-22-000202.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.