Federal

  • September 08, 2025

    IRS Appeals Office Chief Joins Skadden's DC Tax Team

    Skadden Arps Slate Meagher & Flom LLP has hired the leader of the IRS Independent Office of Appeals, who brings years of experience helping resolve tax disputes and controversies, to the firm's team in the nation's capital, the firm said Monday.

  • September 08, 2025

    Greek Pipe Co.'s Data Gaps Merit Tariff Hike, Fed. Circ. Says

    Tariffs against Greek pipe importers will stay in place, the Federal Circuit found Monday, affirming a U.S. Court of International Trade holding that the companies submitted deficient financial data, requiring the U.S. Department of Commerce to fill in certain information gaps when calculating the duties.

  • September 05, 2025

    Judge Grills Gov't On Details Of IRS-ICE Info-Sharing Deal

    A D.C. senior judge pressed a government attorney Friday over the specifics of the IRS' disclosure of tax return information to immigration enforcement agencies, saying the details were crucial to weighing a coalition of organizations' bid to block the practice.

  • September 05, 2025

    Former Boston Pol Gets 1 Month For Kickback Scheme

    A former Boston city councilor was sentenced on Friday to a month in prison for a public corruption scheme in which she demanded a $7,000 kickback from an employee bonus at a time she was facing a state ethics commission fine.

  • September 05, 2025

    Sterlington Adds More Morgan Lewis Private Wealth Attys

    Sterlington PLLC has announced that it is expanding its Philadelphia office, which it launched earlier this summer with a three-person private wealth team from Morgan Lewis & Bockius LLP, by bringing on a team of their former colleagues.

  • September 05, 2025

    Taxation With Representation: Milbank, Wachtell, Latham

    In this week's Taxation With Representation, aircraft lessor Air Lease Corp. agrees to a take-private deal, Evernorth Health Services invests billions in Shields Health Solutions, Cadence Design Systems Inc. acquires the design and engineering business of Hexagon AB, and Kraft Heinz Co. plans to split into two independent, publicly traded companies.

  • September 05, 2025

    Fla. Magistrate Advises Arrest In $19.6M Foreign Account Case

    A Florida magistrate judge recommended an order for the arrest of a dual U.S.-German citizen who has failed to pay about $19.6 million in penalties for undisclosed Swiss bank accounts, holding that imposing additional fines would be "an empty gesture."

  • September 05, 2025

    What Tax Pros Read During Their Summer Vacation

    What do tax professionals read in their spare time? A wide variety of books, it turns out. Here, Law360 looks at the books enjoyed by tax lawyers, professors and analysts who spoke with Law360.

  • September 05, 2025

    Weekly Internal Revenue Bulletin

    The Internal Revenue Service's weekly bulletin, issued Friday, included the agency's plan to remove rules that would have forced companies to recognize income from payments that are disregarded for U.S. taxes yet reduce income in a foreign jurisdiction.

  • September 05, 2025

    Public Hearing On Offshore Profit Regs Set For October

    A public hearing is scheduled for next month on proposed rules that would require U.S. multinational companies to create annual shareholder accounts and follow new pooling concepts to account for previously taxed earnings and profits, the U.S. Treasury Department said Friday.

  • September 05, 2025

    IRS Security Lapses Could Put Tax Data At Risk, TIGTA Says

    The Internal Revenue Service has missed deadlines for resolving security vulnerabilities in its computer systems, the U.S. Treasury Inspector General for Tax Administration said Friday, warning that the lapses could expose taxpayer data to increased risk of attack.

  • September 04, 2025

    Ill. Toymakers Ask Justices To Resolve Tariff Suit Venue Split

    A pair of toymakers asked the U.S. Supreme Court Thursday to resolve a jurisdictional dispute concerning challenges to President Donald Trump's emergency tariffs, saying the justices should hear their case at the D.C. Circuit along with the federal government's just-filed appeal of a Federal Circuit decision that invalidated Trump's tariffs.

  • September 04, 2025

    Tax Court Affirms SC Man's Tax Deficiency, Penalties

    A South Carolina man owes the IRS more than $16,000 after underreporting his income for the 2018 tax year, and he is liable for a $10,000 penalty, the U.S. Tax Court said in an opinion Thursday.

  • September 04, 2025

    Ex-CEO Should Start Sentence For Tax Crimes, Court Told

    A former software executive convicted of failing to pay employment taxes should not be allowed again to delay reporting to prison, the government told a North Carolina federal court Thursday, saying the man's new dental issues weren't serious enough to stop him from beginning his sentence.

  • September 04, 2025

    ABA Tax President-Elect Plans To Build On Section's Success

    Lisa Zarlenga, a Steptoe LLP partner, is serving as president-elect of the American Bar Association's Section of Taxation for the 2025–2026 term, officially taking on the role this month with the goal of building the strength of the organization for the next generation of tax attorneys. In an interview with Law360, Zarlenga discussed what she enjoys about tax practice, how the section has shaped her career and her vision for strengthening the organization to support future generations of tax attorneys.

  • September 04, 2025

    PBM Rule Included In DOL Benefits Arm's Regulatory Update

    The U.S. Department of Labor's employee benefits arm detailed several new regulations in the works Thursday, including a new fee disclosure rule involving pharmacy benefit managers and plans to revisit retirement plan fiduciary investment advice regulations, according to the administration's latest regulatory update.

  • September 04, 2025

    Gov't Can Foreclose On Physician's Home Over $2M Tax Debt

    A physician and his wife owe more than $2 million in unpaid taxes after failing to file returns for nearly a decade, a Texas federal court found, ruling that the U.S. government can sell the couple's home to help pay the debt.

  • September 04, 2025

    Gov't Urges Justices To Fast-Track Emergency Tariff Suit

    The U.S. Supreme Court must consider under a proposed fast-track schedule the Federal Circuit's finding of President Donald Trump's emergency tariffs as unlawful or jeopardize the recent bilateral trade agreements and the improvements to the U.S. economy as a result of those duties, the administration said.

  • September 03, 2025

    House Appropriations Panel Advances $2.8B IRS Funding Cut

    The House Appropriations Committee approved legislation Wednesday that would cut the Internal Revenue Service's funding by $2.8 billion for the 2026 fiscal year, sending the proposal to the full House for consideration. 

  • September 03, 2025

    11th Circ. Affirms Prison Sentence For False Tax Returns

    A Florida tax return preparer who admitted to helping prepare false returns must finish serving more than two years in prison, the Eleventh Circuit ruled Wednesday, rejecting his claim that his employees were to blame.

  • September 03, 2025

    Northwestern Mutual Seeks $23M Tax Refund For Free Meals

    Northwestern Mutual is seeking a refund of $23 million in taxes for on-campus lunches it provided to employees, telling a Wisconsin federal court that the IRS improperly denied the company an exclusion on taxable income for the meals.

  • September 03, 2025

    Senate To Hold Treasury, IRS Nomination Hearings Next Week

    The Senate Finance Committee said Wednesday that it has scheduled nomination hearings for high-ranking officials at the U.S. Department of the Treasury and the Internal Revenue Service for Sept. 10.

  • September 03, 2025

    Software Co. Founder Fights $100M Tax Bill At 11th Circ.

    A software company founder facing more than $100 million in tax debt from his participation in an illegal tax shelter should have been allowed to settle with the Internal Revenue Service for $1.5 million because he can't pay the whole bill, he told the Eleventh Circuit.

  • September 03, 2025

    Tax Court Must Reconsider Medtronic Pricing, 8th Circ. Says

    The U.S. Tax Court should reconsider its use of a hybrid approach for pricing intangibles that Medtronic licensed to a Puerto Rican affiliate, the Eighth Circuit said Wednesday, vacating the ruling and directing the court to revisit the IRS' pricing method.

  • September 02, 2025

    11th Circ. Affirms Slashing Ex-Braves' $47M Easement Break

    A $47 million conservation easement deduction for a partnership founded by two former Atlanta Braves players was overvalued, the Eleventh Circuit affirmed Tuesday, saying none of the partnership's arguments undermined the U.S. Tax Court's finding that the easement property was worth far less than it claimed.

Expert Analysis

  • Fixing Up Cars Makes Me A Better Lawyer

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    From problem-solving to patience and adaptability to organization, the skills developed working under the hood of a car directly translate to being a more effective lawyer, says Christopher Mdeway at Kaufman Dolowich.

  • A New Tax On Employers Could Help Curb Illegal Immigration

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    To better enforce the law against hiring immigrants unauthorized to work in the U.S., Congress should enact a punitive excise tax on compensation paid to such immigrants and amend the False Claims Act to allow qui tam actions against employers for failure to pay such tax, says Ajay Gupta at Moore Tax Law Group.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • Justices May Find Gov't Can Keep Fraudulent Transfer Benefit

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    Based on the justices' questions at the recently argued U.S. v. Miller, the Supreme Court appears prepared to hold that the U.S. — unlike any other creditor — is permitted to retain the benefits of a fraudulent transfer to the detriment of other bankruptcy creditors, says Kevin Morse at Clark Hill.

  • Tax Court Should Update Framework For Defining Insurance

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    ​​​​​​​The U.S. Tax Court's unnecessary determination in Royalty Management Insurance v. Commissioner that a fraudulent transaction did not contain the hallmarks of a legitimate insurance transaction applies an outdated analysis that threatens the captive insurance sector and illustrates the need for a more modern framework to define true insurance, says Matthew Queen at the Queen Firm.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • Impact Of Corporate Transparency Act Ambiguity On Banks

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    Even though banks generally needn't file beneficial ownership information reports, financial institutions must continue to monitor the status of the Corporate Transparency Act and understand its requirements in case the nationwide injunction that was issued against the CTA earlier this month is overturned, say attorneys at Armstrong Teasdale.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Congress Should Expand Investment Options For 403(b)s

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    Lawmakers should pass pending legislation to give 403(b) plan participants access to collective investment trusts, leveling the playing field for public sector retirement investors by giving them an investment option their private sector counterparts have had for decades, says Jason Levy at Great Gray Trust Company.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.

  • Gardening Makes Me A Better Lawyer

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    Beyond its practical and therapeutic benefits, gardening has bolstered important attributes that also apply to my litigation practice, including persistence, patience, grit and authenticity, says Christopher Viceconte at Gibbons.

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