Federal

  • September 22, 2025

    Perkins Coie Adds Former US Treasury Tax Policy Atty In DC

    Perkins Coie LLP has brought on a tax attorney who worked in the U.S. Department of the Treasury's Office of Tax Policy, where he handled work related to laws such as the Inflation Reduction Act and the One Big Beautiful Bill Act, the firm announced Monday. 

  • September 22, 2025

    Boston Activist Admits Defrauding Donors, Gov't

    A Boston anti-violence activist once hailed as a rising civic leader admitted Monday in a federal courtroom to using thousands of dollars in donations and grants to her nonprofit for personal expenses like meals and travel, defrauding a pandemic-era unemployment program, and other charges.

  • September 22, 2025

    IRS Extends Relief To Livestock Farmers Hit By Drought

    Farmers and ranchers forced to sell livestock because of drought conditions in 49 states have more time to replace the animals and defer tax on gains from the sales, the Internal Revenue Service said in guidance released Monday.

  • September 22, 2025

    4th Circ. Scraps Ambulance Co. Owner's Tax Sentence

    A former ambulance company owner sentenced to six years in prison for tax evasion will be resentenced after the Fourth Circuit found a Virginia federal court erred by not telling him in person about a condition of his punishment.

  • September 19, 2025

    Feds Urge Justices To Back Trump's Emergency Tariffs

    The federal government told the U.S. Supreme Court Friday that lower courts incorrectly determined President Donald Trump's emergency tariffs unlawful under a statute that gives the executive broad authority to regulate the economy in matters of national emergency,.

  • September 19, 2025

    Foreign Entity Rules Begin To Shape Clean Energy Deals

    The recently enacted federal budget that attaches stricter foreign supply chain and business ownership rules to clean energy tax credits has started to take practical effect, with project developers rewriting agreements to avoid getting snagged in the new regulatory regime.

  • September 19, 2025

    Pillar 2 At 4: High Compliance Costs, Low Tax Liabilities

    Four years after countries agreed to an international minimum corporate tax regime known as Pillar Two, finance executives and policy observers are voicing a common refrain: multinational companies likely will pay more compliance costs than actual taxes under the new rules.

  • September 19, 2025

    Bills Would End Emergencies For Tariffs On Brazil, Canada

    A national emergency underpinning U.S. tariffs imposed on Canada and another one justifying most American tariffs on Brazil would be ended under a pair of resolutions introduced with bipartisan support by Sen. Tim Kaine, D-Va.

  • September 19, 2025

    $1M FBAR Penalty Without Jury Unconstitutional, Judge Says

    A woman who faced more than $1 million in civil penalties for failing to report offshore bank accounts to the IRS is off the hook, as a Texas federal court ruled Friday that the federal government violated her constitutional right to a jury trial.

  • September 19, 2025

    Cayman Hedge Fund Takes $100M Tax Dispute To 3rd Circ.

    A Cayman Islands hedge fund urged the Third Circuit to revive its challenge to a $100 million tax bill for earning money in connection with a U.S. business, saying the business did not exist, contrary to claims by the IRS and the U.S. Tax Court.

  • September 19, 2025

    Weekly Internal Revenue Bulletin

    The Internal Revenue Service's weekly bulletin, consisted of just one item, the removal of a proposed rule that would have allowed the U.S. State Department to share taxpayer return information related to the revocation or denial of passports for those with serious tax debts.

  • September 19, 2025

    IRS Proposes Qualifying Occupations For Tips Deduction

    Nearly 70 occupations, including bartenders, food preparation workers, musicians, electricians and social media influencers, were included in the proposed list of occupations subject to President Donald Trump's policy of no tax on tips, the Internal Revenue Service said Friday. 

  • September 18, 2025

    IRS Discloses Details On ICE Agreement In Data Sharing Row

    The U.S. government disclosed additional details Thursday on the agreement between the IRS and immigration enforcement authorities to share confidential tax return information, including who had necessary permissions to access the disclosures, following a D.C. federal judge's order in a lawsuit seeking to end the interagency data sharing.

  • September 18, 2025

    Extending ACA Subsidies Would Cost $350M, CBO Says

    Extending pandemic-era enhancements to premium tax credits that subsidize marketplace health plans would increase the deficit by $350 million by 2035, though it would also increase the number of people with health insurance by 3.8 million, the Congressional Budget Office said Thursday.

  • September 18, 2025

    Halliburton Can Contest Rule On Settlement Tax Deductions

    Halliburton can continue challenging the legality of a U.S. Treasury Department regulation that denies tax deductions for settlement agreements, a Texas federal judge ruled, refusing to toss the company's claims connected to the deductibility of a $35 million payment to Nigeria's government.

  • September 18, 2025

    5th Circ. Won't Rehear Crypto Exec's IRS Summons Case

    The Fifth Circuit stood by its decision not to quash an IRS summons for a cryptocurrency executive's bank records, rejecting his request to reconsider its finding that he must wait until the federal government decides whether to bring legal proceedings against him before challenging a lower court's ruling.

  • September 18, 2025

    IRS Leaked Private Info To News Outlets, Agency Official Says

    An IRS official serving as head of the agency's Large Business and International Division who was placed on leave accused the agency of unlawfully leaking information on her employment status to news outlets including Fox News and Bloomberg, according to a complaint filed Thursday in D.C. federal court.

  • September 17, 2025

    Tribal Members Tell 9th Circ. Tariff Suit Belongs In Fed. Court

    Counsel for members of the Blackfeet Nation tribe told the Ninth Circuit on Wednesday their suit challenging President Donald Trump's emergency tariffs should stay in federal district courts, where constitutional and congressional claims over tribal commerce must be heard.

  • September 17, 2025

    Democrats Push Wealth Tax Targeting Billionaires' Assets

    Billionaires would pay higher taxes on their unrealized gains from property, stocks and other valuable assets under legislation reintroduced Wednesday by Senate Finance Committee ranking member Ron Wyden and other congressional Democrats.

  • September 17, 2025

    House Panel OKs Bill To Expand Tax Court's Subpoena Power

    The House Ways and Means Committee unanimously approved legislation Wednesday that would grant the U.S. Tax Court the power to issue subpoenas without connection to a scheduled hearing and apply mandatory recusal rules to its judges.

  • September 17, 2025

    IRS-ICE Pact Allows For Mass Tax Data Swaps, DC Circ. Told

    An information sharing agreement between the IRS and immigration enforcement agencies allows for disclosure of confidential tax information on a mass scale, as evidenced by an IRS official's declaration in a taxpayer group's suit, immigration advocacy groups challenging the agreement told the D.C. Circuit on Wednesday.

  • September 17, 2025

    Partners Barred From Fighting Deal In $54M Easement Suit

    Dozens of investment partners were barred from challenging a settlement with the IRS over their disputed $54 million conservation easement deduction under a U.S. Tax Court ruling Wednesday that found they waited until the last minute and didn't show why they should be allowed to participate in proceedings.

  • September 17, 2025

    Spencer Fane Adds Corporate, RE Attys In The Midwest

    Spencer Fane LLP announced the addition of two new attorneys in the Midwest this week — a partner joining its corporate and business transactions group and a counsel joining its real estate group.

  • September 17, 2025

    11th Circ. Finds Couple On Hook For Penalty On Back Taxes

    A couple who owed $1.7 million in back taxes is on the hook for a penalty after the Eleventh Circuit rejected their dual claims that an Internal Revenue Service supervisor failed to correctly approve the penalty and that U.S. Tax Court judges have unconstitutional job protections.

  • September 17, 2025

    IRS Spent $40M On Outdated Computer Systems, TIGTA Says

    A decade-old plan at the Internal Revenue Service to consolidate dozens of computer systems has made little progress, the Treasury Inspector General for Tax Administration said Wednesday, reporting that the agency spent nearly $40 million last year on maintaining outdated systems.

Expert Analysis

  • Demystifying The Civil Procedure Rules Amendment Process

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    Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.

  • Parenting Skills That Can Help Lawyers Thrive Professionally

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    As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.

  • Unpacking The New Opportunity Zone Tax Incentive Program

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    The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.

  • Trump Tax Law's Most Impactful Energy Changes

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    The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.

  • Adapting To Private Practice: From Texas AUSA To BigLaw

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    As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.

  • Advice For 1st-Gen Lawyers Entering The Legal Profession

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    Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.

  • UK's 1st ICSID Claim Shows Bilateral Investment Treaty Reach

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    For the first time, the U.K. is facing a claim under the International Centre for Settlement of Investment Disputes Convention, underscoring the broader reality that treaty protections are no longer confined to investors in emerging markets, says Philipp Kurek at Signature Litigation.

  • Trump Tax Law's Most Impactful Corp. And Individual Changes

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    The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.

  • From Clerkship To Law Firm: 5 Transition Tips For Associates

    Excerpt from Practical Guidance
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    Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.

  • Trump Tax Law's Most Consequential International Changes

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    The international tax provisions in the One Big Beautiful Bill Act may result in higher effective tax rates for some multinational corporations, but others, particularly those operating in low-tax jurisdictions, may benefit from alignment with global anti-profit shifting efforts, say attorneys at Weil.

  • Associates Can Earn Credibility By Investing In Relationships

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    As the class of 2025 prepares to join law firms this fall, new associates must adapt to office dynamics and establish credible reputations — which require quiet, consistent relationship-building skills as much as legal acumen, says Kyle Forges at Bast Amron.

  • Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling

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    The Seventh Circuit’s recent decision in Pable v. Chicago Transit Authority, affirming the dismissal of an ex-employee’s retaliation claims, highlights the importance of properly handling the preservation of ephemeral messages and clarifies key sanctions issues, says Philip Favro at Favro Law.

  • What 2 Profs Noticed As Transactional Law Students Used AI

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    After a semester using generative artificial intelligence tools with students in an entrepreneurship law clinic, we came away with numerous observations about the opportunities and challenges such tools present to new transactional lawyers, say professors at Cornell Law School.

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