TAX RELIEF IN DISCRIMINATION CASES, PART II Mediation message no. 20 discussed the implications of the American Jobs Creation Act of 2004 (Act) on the tax consequences in discrimination judgments and settlements. Commissioner of Internal Revenue v. Banks (2005) 2005 U.S. Lexis 1370, 73 U.S.L.W. 4117 provides finality to the pre-Act split of authority on the same subject. The “Civil Rights Tax Relief” section of the Act provides that plaintiffs in discrimination cases, retroactive to…