Federal

  • May 26, 2026

    No Need To Seal Tax Return Info, 9th Circ. Says

    The U.S. Tax Court correctly denied motions to seal tax return information in two cases because the information fell under an exception for transactional relationships, the Ninth Circuit said in an unpublished opinion.

  • May 26, 2026

    US Asks 5th Circ. To Rethink Axing Of Home Distilling Ban

    The U.S. government asked the Fifth Circuit to revisit its April opinion finding the tax code's ban on distilling whiskey at home unconstitutional after another appellate court's opposite conclusion affirmed the ban.

  • May 26, 2026

    CBP Says $20.6B In IEEPA Tariff Refunds Have Been Sent

    U.S. Customs and Border Protection's tariff refund system has processed hundreds of thousands of new entries over the past two weeks and since coming online last month, it has cleared $20.6 billion in refunds for duties struck down by the U.S. Supreme Court to importers, according to a declaration filed Tuesday in the U.S. Court of International Trade.

  • May 22, 2026

    Law360 Reveals Titans Of The Plaintiffs Bar

    This past year, 10 lawyers across the country at plaintiffs' firms big and small helped secure millions of dollars in settlements and verdicts for their clients, going up against powerful defendants like Google, Monsanto and the Trump administration, earning the attorneys recognition as Law360's Titans of the Plaintiffs Bar for 2026.

  • May 22, 2026

    Ex-Prosecutor Among Latest To Challenge Trump 'Slush Fund'

    A former federal prosecutor who worked on Jan. 6, 2021, insurrection cases sued Friday over the $1.8 billion "anti-weaponization" fund created by President Donald Trump's settlement with the Internal Revenue Service, calling it a "slush fund" that's "on a collision course with the United States Constitution."

  • May 22, 2026

    Meta Says IRS Must Stipulate To Court Findings In Facebook

    The Internal Revenue Service is required to accept statements from the U.S. Tax Court's opinion and other items from the record of litigation with Facebook Inc. in its current dispute with the company's successor, Meta Platforms Inc., the company argued.

  • May 22, 2026

    $30M In Tax Fraud Penalties Didn't Need Juries, Justices Told

    The IRS did not violate a group of taxpayers' rights to jury trials when it hit them with more than $30 million in penalties for tax fraud, the agency told the U.S. Supreme Court, maintaining that the Eleventh Circuit's decision to deny them juries should stand.

  • May 22, 2026

    Eversheds Sutherland Tax Atty Moves To Greenberg Traurig

    Greenberg Traurig LLP has hired in Washington, D.C., a former Eversheds Sutherland counsel who advises clients on state and local tax controversies, tax planning and tax policy matters, the firm has announced.

  • May 22, 2026

    Taxation With Representation: Goodwin, McGuireWoods

    In this week's Taxation With Representation, Equity Residential and AvalonBay Communities Inc. combine, investment firms CVC and Groupe Bruxelles Lambert lead a group of investors to buy pharmaceuticals company Recordati SpA, and NextEra Energy and Dominion Energy merge.

  • May 22, 2026

    FedEx Says Justices' Freight Ruling Backs $89M Tax Refund

    The U.S. Supreme Court's opinion this month in a freight negligence case that adhered closely to statutory text bolsters an argument that the plain language of the law entitles FedEx to an $89 million foreign tax credit, notwithstanding a conflicting federal regulation, the company told the Sixth Circuit.

  • May 21, 2026

    DC Circ. Seeks Trump Admin Input On $5B Award Case

    The D.C. Circuit on Thursday sought the views of the Trump administration on a crucial component of Russia's sovereign immunity defense as the appeals court weighs jurisdiction in litigation to enforce a nearly $5 billion arbitral award against the Kremlin, which was issued to Yukos Oil Co.'s financing arm.

  • May 21, 2026

    Goldstein Taps Ex-SG Prelogar Before Sentence, Likely Appeal

    One of the nation's most accomplished oral advocates, Tom Goldstein, revealed Thursday he has retained another of the nation's most accomplished oral advocates, Elizabeth Prelogar, ahead of his sentencing and likely appeal in a criminal tax case that has captivated the appellate bar.

  • May 21, 2026

    Baltimore Atty Not Liable For Client's Taxes, 4th Circ. Told

    A Baltimore attorney is challenging a court's order that he cover unpaid federal income taxes owed by his client's holding company, telling the Fourth Circuit on Thursday that the government is wrongly using the Federal Priority Statute as a workaround for the Federal Tax Lien Act.

  • May 21, 2026

    The Tax Angle: Federal Debt Surge Raises Tax, Spending Risk

    From a look at the tax policy implications of the nation's debt reaching 100% of the U.S. gross domestic product to the continuing stalemate in Congress over spending cuts versus tax cuts, here's a peek into a reporter's notebook on developing tax stories.

  • May 21, 2026

    'Check-The-Box' Correctly Applied To Partnership, IRS Says

    The U.S. Tax Court properly applied what are commonly known as check-the-box rules in determining that a company contributing a promissory note for a stake in a partnership had zero basis in the note, the IRS said in objecting to the partnership's motion for reconsideration.

  • May 21, 2026

    Overseas Use Of IRS Mobile Devices Flagged By TIGTA

    There were 173 uses of Internal Revenue Service mobile devices being taken abroad in 2024 without authorization, the Treasury Inspector General for Tax Administration said in a report released Thursday, recommending that the agency put enhanced controls in place to protect sensitive data.

  • May 21, 2026

    Trade Court Won't Pause Tariff Ruling During US Appeal

    The U.S. Court of International Trade won't stay its ruling blocking the collection of temporary global duties for two businesses and the state of Washington while the federal government appeals the judgment to the Federal Circuit, according to an opinion.

  • May 21, 2026

    IRS Offers Broker-Dealers Additional Compliance Option

    Broker-dealers holding custody of retirement accounts can follow the U.S. Securities and Exchange Commission's asset and customer protection rules as another approach to comply with nonbank trustee rules, the IRS said in guidance released Thursday. 

  • May 20, 2026

    Nearly 28M Claim Overtime Deduction, House GOP Says

    House Republicans touted results of tax provisions included in last year's budget bill during a House Ways and Means Committee hearing Wednesday, saying that almost 28 million Americans claimed the new tax deduction for overtime pay.

  • May 20, 2026

    IRS Extends Deadline For Long-Term Care Distributions

    The IRS extended the deadline for sponsors of certain defined contribution retirement plans to amend the plans to allow qualified long-term care distributions, according to guidance released Wednesday.

  • May 20, 2026

    FERC Erred Over Utility's Tax Deferral Method, DC Circ. Told

    Wholesale transmission customers of American Electric Power Co. Inc. units told the D.C. Circuit this week that the Federal Energy Regulatory Commission wrongly allowed the utility giant to depart from an established method to allocate carried-forward tax allowances, increasing those customers' rates.

  • May 20, 2026

    EU Lawmakers Agree To Include Safeguards In US Trade Deal

    The Parliament and Council of the European Union reached a provisional agreement Wednesday morning to strengthen safeguards to the trade deal reached last year with the U.S., according to a press release.

  • May 20, 2026

    NM Marijuana Co. Says IRS Misinterprets Drug's Status

    A careful reading of the law shows marijuana is not, as the IRS argues, a controlled substance under federal law, a New Mexico cannabis dispensary operator told the U.S. Tax Court in support of its business expense deductions claimed during 2017 through 2019.

  • May 19, 2026

    States Tell CIT To Reject Gov't's Request To Stay Tariff Ruling

    The federal government's arguments to stay a permanent injunction against the collection of President Donald Trump's temporary global duties for two small businesses and the state of Washington while it appeals the ruling are overblown, a coalition of states told the U.S. Court of International Trade on Tuesday.

  • May 19, 2026

    Ex-Strip Club Operator To Forfeit $1.5M In Prostitution Plea

    The former boss of a Connecticut strip club admitted Tuesday that he failed to pay taxes on income derived from prostitution and ripped off a COVID-19 relief program, and he will forfeit more than $1.5 million under a deal with federal prosecutors.

Featured Stories

  • Law360 Reveals Titans Of The Plaintiffs Bar

    No Photo Available

    This past year, 10 lawyers across the country at plaintiffs' firms big and small helped secure millions of dollars in settlements and verdicts for their clients, going up against powerful defendants like Google, Monsanto and the Trump administration, earning the attorneys recognition as Law360's Titans of the Plaintiffs Bar for 2026.

  • Privilege Ruling Could Spur Tax Pros To Inspect AI Policies

    Kat Lucero

    A New York federal court ruling denying privilege to a client's communications with an artificial intelligence platform could prompt tax practitioners to reconsider such technology's use in sensitive matters and update client agreements to clarify their AI policies.

  • The Tax Angle: Federal Debt Surge Raises Tax, Spending Risk

    Stephen K. Cooper

    From a look at the tax policy implications of the nation's debt reaching 100% of the U.S. gross domestic product to the continuing stalemate in Congress over spending cuts versus tax cuts, here's a peek into a reporter's notebook on developing tax stories.

Expert Analysis

  • Adapting To AI-Driven Scrutiny Of Foreign Asset Disclosures

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    As the government expands AI-driven, cross-agency fraud detection, foreign asset disclosure should be viewed as part of a broader, data‑driven enforcement ecosystem that prioritizes consistency, documentation and proactive governance, says Logan Koehring at FBT Gibbons.

  • Sizing Up The Rescheduling Hurdles Medical Pot Cos. Face

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    The Justice Department’s recent lowering of certain medical marijuana products to Schedule III means operators — particularly those simultaneously offering federally illegal adult-use cannabis — must implement greater structural discipline to navigate an increasingly fragmented legal landscape if they hope to benefit from new tax deductions and access to capital, say attorneys at Akerman.

  • Tax Teams Get No Bright-Line Rule From AI Privilege Cases

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    Three recent appellate decisions that considered artificial intelligence in the context of attorney-client privilege protections illustrate that taxpayers and tax practitioners alike must consider the pertinent facts on a case-by-case basis, with particular attention to confidentiality, disclosure risk and system design, say attorneys at Morgan Lewis.

  • NY Times Word Puzzles Make Me A Better Lawyer

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    Every morning I let The New York Times humble me with word games, which offer a chance to recalibrate my brain before the day's chaos arrives and remind me that a solution — whether to a puzzle or employment law issue — almost always exists once I find the right angle, says Amy Epstein Gluck at Pierson Ferdinand.

  • Law School's Missed Lesson: Diagnose Before Arguing

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    Law school often skips over explicitly teaching students how to determine what kind of problem a case presents before they commit to a particular doctrinal path, which risks building arguments that are internally coherent but externally misaligned, says Melanie Oxhorn at Kobre & Kim.

  • Judges On AI: How Courts Can Survive The Tech Revolution

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    Colorado Supreme Court Justice Maria Berkenkotter and Colorado Court of Appeals Judge Lino Lipinsky de Orlov discuss how artificial intelligence has already fundamentally altered the legal system and offer tips for courts navigating deepfakes, hallucinations and a gap in access to AI tools.

  • 3 AI Adoption Mistakes GCs Should Avoid

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    The pressure in-house legal teams face to quickly adopt artificial intelligence tools, combined with budget constraints and the need to evaluate a crowded market of options, sets the stage for implementation mistakes that are often difficult to undo, says former 23andMe general counsel Guy Chayoun.

  • 4 Emerging Approaches To AI Protective Order Language

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    Over the last year, at least five federal district courts have issued or analyzed specific protective order provisions restricting the use of generative artificial intelligence platforms with protected materials, establishing that proactive AI-specific provisions are now standard practice and demonstrating that no single model works for every case, says Joel Bush at Kilpatrick.

  • Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved

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    While a New York federal judge’s recent ruling in U.S. v. Heppner resolved a privilege question surrounding client-side artificial intelligence use, it did not address how to mitigate the risks that can arise when confidential information enters the operative context of an AI system used by an attorney, says Jianfei Chen at Quarles & Brady​​​​​​​.

  • How To Limit Accounting Fraud Risk As SEC Focus Persists

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    Despite the U.S. Securities and Exchange Commission's pullback on crypto, cybersecurity and recordkeeping cases, accounting fraud remains a core enforcement priority, making it important for public companies and auditors to strengthen controls, investigations and whistleblower processes, say attorneys at Pillsbury.

  • Speed Jigsaw Puzzling Makes Me A Better Lawyer

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    My passion for speed puzzling — I can complete a 500-piece jigsaw puzzle in under 50 minutes — has sharpened my legal skills in more ways than one, with both disciplines requiring patience, precision and the ability to keep the bigger picture in mind while working through the details, says Tazia Statucki at Proskauer.

  • Documenting Business Purpose After IRS' 10th Circ. Win

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    Following the Tenth Circuit’s recent Liberty Global v. U.S. decision, which held the economic substance doctrine does not require a threshold relevancy determination, taxpayers can prepare for potential audits by maintaining contemporaneous documentation and taking other steps that demonstrate the business purpose of transactions, say attorneys at Crowell & Moring.

  • 2 AI Snafus Show Why Attys Can't Outsource Judgment

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    The recent incident involving Sullivan & Cromwell where citations in a filed motion were fabricated by artificial intelligence, as well as a punitive ruling from the Sixth Circuit in U.S. v. Farris, demonstrate that the obligation to supervise AI has belonged and always will belong to lawyers, says John Powell at the Kentucky School Boards Association.