Federal

  • October 28, 2026

    'Modest Needs' Founder Gets 8 Years For Looting Charity

    A Manhattan federal judge on Wednesday sentenced a charity founder to eight years in prison for embezzling over $2.5 million of charitable funds to live a luxury lifestyle, after his bid to withdraw a guilty plea on fraud and tax evasion charges was nixed.

  • October 28, 2026

    IRS Provides Guidance On Pension Plan Payment Benefits

    A person over 59 and a half using a pension plan's account assets to pay for medical benefits while employed does not adversely affect the plan's tax-qualified status, the Internal Revenue Service said in a revenue ruling released Wednesday.

  • October 28, 2026

    ABA Urges Treasury To Drop 1040 Citizenship Question

    The American Bar Association's Tax Section urged the U.S. Department of the Treasury to remove a proposed citizenship status question from individual tax returns, saying it has no stated purpose and is not connected to any tax-related eligibility determination.

  • October 28, 2026

    Judge Sides With Feds In Pair's $1.6M Tax Penalty Dispute

    A formerly married couple are not entitled to claim a refund of roughly $1.6 million for tax penalties related to a foreign trust, a Pennsylvania federal magistrate judge ruled, finding the court lacks jurisdiction because they failed to demonstrate they properly filed a refund claim.

  • October 28, 2026

    CBP Clears Nearly 16M Imports In 3rd Tariff Refund Phase

    In just over two weeks, U.S. Customs and Border Protection has cleared nearly 16 million more imports as part of the third phase of its tariff refund system, according to a declaration filed by a CBP official at the U.S. Court of International Trade.

  • October 28, 2026

    Nigerian Man Extradited For $100 Million IRS Refund Scheme

    A Nigerian man facing charges that he obtained more than $100 million in tax refunds fraudulently by posing as tax professionals and taxpayers was arraigned after being extradited from Benin, the U.S. Department of Justice said.

  • October 27, 2026

    At 4th Circ., DOJ Admits But Downplays Goldstein Trial Errors

    The U.S. Department of Justice late Tuesday acknowledged that it confused key statutory terms related to jury instructions at famed appellate advocate Tom Goldstein's criminal trial, while also insisting "the government's mistake here was understandable" and shouldn't upend a jury's guilty verdict.

  • October 27, 2026

    IRS Asks 1st Circ. To Toss Shuttered Bank Owner's Claims

    The IRS asked the First Circuit to dismiss unlawful property seizure and due process claims against former IRS Criminal Investigation officers in a dispute related to a shuttered online bank suspected of facilitating tax evasion and money laundering, saying the bank's former owner failed to establish plausible allegations.

  • October 27, 2026

    Medtronic, IRS Unable To Settle Transfer Pricing Case

    Medtronic and the IRS were unable to settle their dispute over how to price intangibles that the medical device maker licensed to a Puerto Rican affiliate, the parties told the U.S. Tax Court, potentially teeing up a third trial.

  • October 27, 2026

    AGs Sue To Block Treasury Rule Ending Shell Co. Reporting

    Nearly two dozen states sued the Trump administration Tuesday over its rollback of ownership reporting requirements for corporate entities, arguing the move constitutes an illegal, unilateral repeal of an anti-financial crime law that Congress enacted.

  • October 27, 2026

    Treasury Asked To Cut Ownership-Change Bar In CFC Regs

    The U.S. Treasury Department should lower the ownership-change threshold in proposed rules for taxing shareholders of controlled foreign corporations based on their share of ownership during a given year, a business group and New York attorneys said.

  • October 27, 2026

    Ex-IRS Officials Say Citizenship Question Could Chill Filing

    Former Internal Revenue Service officials and tax law groups submitted a comment Tuesday urging the U.S. Department of the Treasury to remove a proposed citizenship status question from individual tax returns, saying it could discourage filing.

  • October 26, 2026

    Appraiser Defends $37M Deduction For Texas Land Donations

    A trial wrapped up Monday for two partnerships claiming a combined $37 million deduction for their donation of beachfront property in Texas after the U.S. Tax Court heard from witnesses, including an appraiser who challenged the government's position that the land was worth only $4.3 million.

  • October 26, 2026

    Gov't Urges 8th Circ. To Reconsider Tax Deadline Ruling

    The government asked the Eighth Circuit on Monday to reconsider its finding that a 90-day petition-filing deadline is flexible in the case of a couple challenging their tax bill in the U.S. Tax Court, saying the ruling broadens a circuit split that prevents uniform administration of federal tax law.

  • October 26, 2026

    IRS Won't Defend Anti-Abuse Rule Invalidated By Tax Court

    The IRS will no longer defend a rule designed to prevent companies from receiving tax-free dividends by exploiting a mismatch in effective dates between Tax Cuts and Jobs Act provisions after the U.S. Tax Court decided Congress hadn't granted authority to issue it, the agency said.

  • October 26, 2026

    IRS Faces Compliance, Data Security Challenges, TIGTA Says

    The Internal Revenue Service faces seven major management and performance challenges, including protecting taxpayer data, ensuring tax compliance and implementing tax law changes, the Treasury Inspector General for Tax Administration said in a report Monday.

  • October 26, 2026

    IRS Asks Tax Court To Rethink Allowing Late Easement Case

    The U.S. Tax Court wrongly excused the lateness of a conservation easement partnership case based on a misinterpretation of a deadline provision in a statute governing judicial review of partnerships, the IRS argued in a bid to revisit a September opinion.

  • October 26, 2026

    Ex-Pa. Senator Wrongly Convicted Over Tax, 3rd Circ. Told

    The U.S. Tax Court erred when it found a former Pennsylvania state senator responsible for losses to the state's Senate, he told the Third Circuit, arguing that the lower court incorrectly determined that excess compensation paid to employees constituted income to him.

  • October 26, 2026

    NC Top Court Will Weigh State Bar's Reach Over Ex-Judges

    The North Carolina Supreme Court agreed to take up a former state court judge's appeal challenging the state bar's authority to discipline him for alleged misconduct on the bench, which he said the Tar Heel state's judicial oversight board had already addressed.

  • October 26, 2026

    Former Willkie Partner, Wife Owe $14.5M Tax Debt, Gov't Says

    A former Willkie Farr & Gallagher LLP partner and his wife owe the U.S. more than $14.5 million in unpaid taxes, penalties and interest, according to a complaint filed in Manhattan federal court that seeks to enforce federal tax liens against their New York home to settle the debt.

  • October 26, 2026

    IRS FAQs Clarify Relief From Dyed Diesel Excise Tax

    The Internal Revenue Service issued 11 FAQs addressing the recent interim relief from the dyed fuel excise tax, including the use of dyed biodiesel mixtures and reporting exemptions, for businesses and organizations using the fuel for on-road vehicles.

  • October 23, 2026

    IRS Fights For Microcaptive Reporting Rules In 5th Circuit

    The Fifth Circuit should restore a vacated regulation that required disclosure of certain microcaptive transactions due to the risk of tax avoidance and uphold another related rule that carried a lower penalty for reporting failures, the government said Friday, arguing against a plastics manufacturer fighting to eliminate both.

  • October 23, 2026

    Virgin Islands NIIT Exemption Should Stay Intact, Court Told

    A former U.S. Virgin Islands resident urged a federal court Friday not to rethink its decision holding that locals are exempt from the net investment income tax, arguing it's too late for the territory's revenue collectors to raise new arguments.

  • October 23, 2026

    Tax Court Misread Easement Rules, 4th Circ. Told

    The U.S. Tax Court imposed conservation easement donation requirements beyond what the law allows in evaluating a property's condition and potential mining value, a partnership told the Fourth Circuit, seeking to overturn the 2025 denial of its charitable deduction.

  • October 23, 2026

    TIGTA Says 2.2M Returns Prepped By Noncompliant Preparers

    More than 38,000 tax preparers with a noncompliant IRS identifier status prepared more than 2.2 million returns for processing in 2025, the Treasury Inspector General for Tax Administration said in a report assessing the agency's issuing, renewing and monitoring of the identifiers.

Expert Analysis

  • Being A Magician Makes Me A Better Lawyer

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    The skills I've developed as a lifelong magician have translated directly into tangible benefits in the courtroom because performing magic and trying cases both live at the intersection of psychology, storytelling, timing and disciplined rehearsal, says Mark Dombroff at Fox Rothschild.

  • A 3-Part Blueprint For Sentencing Variance Arguments

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    Tom Goldstein’s upcoming sentencing provides a useful lens for defense practitioners seeking a variance from the guidelines range, serving as a reminder to distinguish those requests from guidelines challenges and build an evidence-based case well before the hearing, says Joseph De Gregorio of Sentencing Advocacy Group.

  • Mich. Banking Brief: All The Notable Legal Updates In Q2

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    The second quarter brought several notable financial services law developments to Michigan, including a U.S. Supreme Court ruling on state tax foreclosures, progress on a money transmission modernization bill package, and continued legislative momentum on cryptocurrency and mortgage lending, say attorneys at Dykema.

  • Proof, Not Just Timing, Will Decide Clean Energy Credits

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    For wind and solar projects that sprinted to begin construction before the accelerated placed-in-service deadline of July 4, project owners must now assemble and maintain documentation to qualify the project and defend against a potential clean energy credit audit, says Peter Lowy at Nelson Mullins.

  • Choral Singing Makes Me A Better Lawyer

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    Singing in the New York City Bar Chorus — a hobby partly inspired by the late U.S. District Judge Richard Owen, who infused my clerkship year with opera music — has improved my legal career by refining my abilities to listen, exude confidence and develop emotional intelligence, says Bonnie Baker at Friedman Kaplan.

  • Tariff Refunds May Reshape Loan Covenant Calculations

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    Tariff refunds issued after the U.S. Supreme Court's Learning Resources decision may complicate borrowers' covenant calculations depending on accounting treatment, the timing of recognition, customer reimbursement obligations and credit agreement language, say attorneys at Mayer Brown.

  • Power To The Paralegals: Burnout As A Structural Problem

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    Law firm leadership can best retain their paralegals not by encouraging self-care, but by seeking top-down structural solutions for the quiet proliferation of responsibilities and the vicarious exposure to client trauma that particularly drive burnout in this vital role, says Erika Sneeringer at Brockstedt Mandalas.

  • Managing Post-IEEPA Tariff Refunds, Replacements And Risks

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    Companies and investors reeling from the rapid changes resulting from February's U.S. Supreme Court ruling that the International Emergency Economic Powers Act doesn't authorize tariffs should focus on understanding the duty refund process, the likely replacement tariffs and the operational ways they can minimize their tariff exposure, say attorneys at Debevoise.

  • Wire Fraud Ruling May Upend White Collar Enforcement

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    A Texas federal court’s recent decision in U.S. v. Garza, dismissing wire fraud charges arising from an alleged $1 billion tax shelter scheme, advances a broader constitutional principle that could affect sentencing and reshape charging practices across white collar criminal cases involving specialized statutory regimes, say attorneys at Benesch.

  • Economic Questions To Ask Amid Tariff Refund Class Actions

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    The U.S. Supreme Court's recent holding that the International Emergency Economic Powers Act doesn't authorize the president to impose tariffs has sparked class actions, but determining whether a retailer received a windfall is complex, even if it passed tariff costs into consumer prices before receiving a refund, say economists at Ankura Consulting Group.

  • Cow Horse Makes Me A Better Lawyer

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    Moving an unwilling 800-pound cow while riding a horse at high speed is exhilarating, a little unhinged and, at least for me, a surprisingly effective training ground for litigation — both demand focus, preparation over rigid planning and the willingness to act despite fear, says Ashley Zitrin at Glenn Agre.

  • Checking For AI Errors Is Now A Two-Way Street

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    A handful of recent federal and state cases demonstrate the importance of checking for errors generated by artificial intelligence not only in your own court submissions, but also your opponent's, as well as when catching opposing counsel's AI mistakes could result in an award for attorney fees, says Tamara Barago at Hollingsworth.

  • 5 Things Associates Must Ask About Their Firm's Merger Plan

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    The associates who navigate law firm mergers best ask the right questions early, such as inquiring about partners' plans, to assess how the merger could affect their workflow and career path, says Jackie Bokser-LeFebvre at Major Lindsey.

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