Federal

  • July 03, 2025

    The Firms That Won Big At The Supreme Court

    The number of law firms juggling three or more arguments before the U.S. Supreme Court this past term nearly doubled from the number of firms that could make that claim last term.

  • July 03, 2025

    Breaking Down The Vote: The High Court Term In Review

    The U.S. Supreme Court once again waited until the term's closing weeks — and even hours — to issue some of its most anticipated and divided decisions.

  • July 03, 2025

    IRS To Nix 83 More Obsolete Guidance Items

    Notices on banks' net operating loss and due dates for filing estate tax returns, as well as revenue rulings for collapsible corporations, are among the 83 guidance documents the Internal Revenue Service has identified as unnecessary and up for removal to help simplify tax administration, the agency announced Thursday.

  • July 03, 2025

    TIGTA Flags Paper-Trail Problems In IRS Seizures Of Crypto

    The Internal Revenue Service's Criminal Investigation division does not always follow proper reporting procedures when it seizes digital assets, including leaving key details out of required seizure memorandums or failing to submit those documents entirely, the Treasury Inspector General for Tax Administration said Thursday.

  • July 03, 2025

    Wiggin And Dana Adds Estate Planning Pro In Connecticut

    Wiggin and Dana LLP has grown its estate planning capabilities in Connecticut with the addition of an attorney from Whitman Breed Abbott & Morgan LLC.

  • July 02, 2025

    Solar Farm Halt Can't Rest On Federal Tax Credits, Judge Says

    A federal judge has dismissed a lawsuit seeking to block a NextEra Energy solar farm in Kansas, saying arguments that the project can't receive federal clean energy tax credits until it undergoes an environmental review aren't supported by law.

  • July 02, 2025

    Tax Court Rejects IRS' Partnership Income Adjustment Regs

    The U.S. Tax Court ruled Wednesday that the IRS was too late to adjust a Texas real estate partnership's income under a relatively new centralized audit regime, holding that regulations providing a longer adjustment period had exceeded the agency's rulemaking authority granted by Congress.

  • July 02, 2025

    Top Federal Tax Policies Of 2025: Midyear Report

    At the start of President Donald Trump's second term, the House and Senate invested most of their energy into advancing a budget reconciliation bill that would renew major parts of the 2017 Tax Cuts and Jobs Act and carry out other of Trump's campaign policies. Here, Law360 looks at the most consequential developments in federal tax policy from the first half of 2025.

  • July 02, 2025

    Financial Analyst Owes Fraud Penalties, Tax Court Says

    A financial analyst who ran an information technology business with her husband owes $85,000 in tax fraud penalties after the U.S. Tax Court found Wednesday that she hid income from IRS auditors and misled her accountants.

  • July 02, 2025

    Top Federal Tax Cases Of 2025: Midyear Report

    In the first half of the year, the U.S. Supreme Court barred a defunct transportation company's bankruptcy trustee from clawing back federal taxes and prevented the U.S. Tax Court from reviewing a collection dispute after the IRS stopped going after the underlying debt. In Arizona, a federal judge refused to block the IRS from issuing batch denials of pandemic-era worker credit claims. Here, Law360 reviews some of the top federal court decisions from the past six months.

  • July 02, 2025

    Tax Court Backs $5M In Penalties On Co.'s Abated Tax Debt

    The IRS can collect more than $5 million in tax penalties from a corporation whose underlying tax debt was abated after the agency sent notice to the wrong address, the U.S. Tax Court ruled Wednesday.

  • July 02, 2025

    Trump Announces Trade Deal With Vietnam

    The U.S. government reached a trade deal with Vietnam days before a pause on worldwide tariffs is set to expire, President Donald Trump announced Wednesday.

  • July 02, 2025

    The Funniest Moments Of The Supreme Court's Term

    After justices and oral advocates spent much of an argument pummeling a lower court's writing talents, one attorney suggested it might be time to move on — only to be told the drubbing had barely begun. Here, Law360 showcases the standout jests and wisecracks from the 2024-25 U.S. Supreme Court term.

  • July 02, 2025

    IRS Sent Wrong Info For 7.2M Student Aid Forms, TIGTA Finds

    A design flaw in an Internal Revenue Service system resulted in the agency transmitting incorrect taxpayer information to the U.S. Department of Education related to 7.2 million student aid application forms, the Treasury Inspector General for Tax Administration said Wednesday.

  • July 02, 2025

    Mortgage Lender Says IRS Owes $1.2M In Retention Credits

    The IRS has delayed paying a mortgage lender $1.2 million in tax credits for keeping employees on payroll during the COVID-19 pandemic, when the company said it was forced to curtail business because of a pause on evictions, according to a complaint in Alabama federal court.

  • July 01, 2025

    The Sharpest Dissents From The Supreme Court Term

    The term's sharpest dissents often looked beyond perceived flaws in majority reasoning to raise existential concerns about the role and future of the court, with the justices accusing one another of rewarding executive branch lawlessness, harming faith in the judiciary and threatening democracy, sometimes on an emergency basis with little briefing or explanation.

  • July 01, 2025

    Justices Face Busy Summer After Nixing Universal Injunctions

    The U.S. Supreme Court's decision to limit nationwide injunctions was one of its biggest rulings of the term — a finding the court is likely going to be dealing with all summer. Here, Law360 takes a look at the decision, how it and other cases on the emergency docket overshadowed much of the court's other work, and what it all means for the months to come.

  • July 01, 2025

    DOJ Accuses Family Of $8.5M Tax Refund Scheme

    A father and his twin sons filed false tax returns that sought more than $8.5 million in fraudulent refunds and they used the proceeds to buy cryptocurrency and real estate, according to the U.S. Department of Justice in a Texas federal court.

  • July 01, 2025

    Tax Court Upholds IRS' Rejection Of Couple's Installment Plan

    The U.S. Tax Court upheld the IRS' rejection of a couple's request to pay off their tax debt in installments, ruling Tuesday that they did not prove that they qualified for the break reserved for economic hardship.

  • July 01, 2025

    IRS Docs Bid Flouts Foreign Privacy Rules, 6th Circ. Told

    The U.S. Chamber of Commerce and the National Association of Manufacturers urged the Sixth Circuit to reverse an Ohio federal judge's order requiring Eaton Corp. to share European employee evaluations with the IRS, contending that disclosure would create unnecessary conflicts with foreign privacy laws.

  • July 01, 2025

    Axing Lit Funding Tax Bid Relieves Industry But Fears Remain

    Litigation funders are breathing a sigh of relief after a provision to impose a 41% punitive tax on the $16 billion industry was stripped Tuesday from the massive federal spending bill, but many think the episode is just the prelude to further battles with corporate opponents.

  • July 01, 2025

    US Trade Blueprint Should Delay Tariffs, South Africa Says

    The South African government said Tuesday it requested that the U.S. extend a July 9 deadline for trade talks before higher tariff rates kick in for it and other major trading partners, in anticipation of a new U.S. blueprint to guide prospective trade deals in the region.

  • July 01, 2025

    Colts' New Owners Might Break NFL's Glass Ceilings

    It took less than three weeks for control of the NFL's Indianapolis Colts to officially shift from late owner Jim Irsay to his three daughters. While the continuity assured by the transition did not surprise legal experts, the potential for the trio to break new ground has those experts watching closely.

  • July 01, 2025

    IRS Walks Back Plan To Curtail Expanded Use Of NOLs

    The Internal Revenue Service on Tuesday withdrew plans to eliminate a safe harbor that allows some businesses an expanded use of net operating losses, saying the agency received negative feedback on its plan to require a separate safe harbor it had pitched as simpler to use.

  • July 01, 2025

    Senate Passes GOP Budget Bill With Revised Tax Provisions

    Senate Republicans narrowly passed their sweeping tax and policy legislation Tuesday after conference leaders secured a last-minute compromise with some holdout senators in their conference to revise portions of the bill.

Expert Analysis

  • Increased Tariffs Create Opportunity To Protect IP Rights

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    Heightened tariffs on certain foreign imports have created operational and fiscal challenges for companies, but the corresponding increase in customs inspections could offer a silver lining of more consistent enforcement against counterfeit and infringing goods, says Andraya Pulaski Brunau at Day Pitney.

  • Dissecting House And Senate's Differing No-Tax-On-Tips Bills

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    Employers should understand how the House and Senate versions of no-tax-on-tips bills differ — including in the scope of related deductions and reporting requirements — to meet any new compliance obligations and communicate with their employees, say attorneys at Greenberg Traurig.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • Opportunity Zone Revamp Could Improve The Program

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    If adopted, the budget bill's new iteration of the opportunity zone program could renew, refine and enhance the effectiveness and accountability of the original program by including structural reforms, expanded eligibility rules and incentives for rural investment, say attorneys at Pillsbury.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • House Bill Tax Tweaks Would Hinder Renewable Projects

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    Provisions in the budget reconciliation bill recently passed by the U.S. House of Representatives would rapidly phase out clean energy tax credits, constrain renewable energy financing arrangements and impose sweeping restrictions on projects with foreign ties, which may create compliance and supply chain issues for many developers, say attorneys at Paul Hastings.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

  • How Trucking Cos. Can Keep Rolling Under Tariff Burdens

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    Recent Trump administration tariffs present major challenges for the transportation and logistics sector — and, in particular, trucking — but providers who focus on operational efficiency, cost control, customer relationships, creative contract structures and unique offerings will stand out from the competition, say attorneys at Benesch.

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