Federal

  • August 05, 2026

    Convicted Tax-Offender Atty Rebuffed In Bid To Have Firearm

    A Connecticut attorney who served prison time for tax offenses cannot proceed with most of a suit that seeks the restoration of his right to possess a firearm, a federal judge said in a ruling Wednesday.

  • August 05, 2026

    IRS To Issue Opinion Letters For Preapproved Benefit Plans

    The IRS intends to issue opinion letters for updated defined contribution qualified preapproved retirement plans filed with the agency during the fourth remedial amendment cycle, the agency said Wednesday.

  • August 05, 2026

    IRS Updates How To Request Retirement Plan Letter Rulings

    The IRS said Wednesday that it updated procedures for requesting letter rulings and nonbank trustee approval letters under the jurisdiction of the agency's Tax-Exempt and Government Entities Division's Employee Plans Rulings and Agreements office.

  • August 05, 2026

    Tax Court Largely Backs IRS' Finding Of Unreported Income

    The U.S. Tax Court largely sided Wednesday with the Internal Revenue Service in holding that a couple underreported their income from several sources, including a real estate consulting business.

  • August 05, 2026

    Nations Resist Defining Harmful Tax Practices In UN Pact

    Some countries voiced opposition Wednesday to defining harmful tax practices within the United Nations framework convention on international tax cooperation, preferring to forgo that task until a later date.

  • August 05, 2026

    NJ Firm Winne Banta Brings On Trusts And Estates Atty Duo

    The principals behind a Hackensack, New Jersey-based trust and estates and elder law firm have joined Winne Banta Basralian & Kahn PC as members of the firm bringing expertise in tax efficient family wealth transfers, asset protection and special needs planning.

  • August 05, 2026

    Court Wrongly Nixed $750K Tax Debt Collection, 6th Circ. Told

    An Ohio federal court wrongly found that the U.S. government couldn't collect on a man's federal tax liabilities of over $750,000 via a property sale, the government told the Sixth Circuit, saying while the man's mother holds legal title to the property, he is its equitable owner.

  • August 05, 2026

    IRS Outlines Family Leave Credit Application Method

    The Internal Revenue Service on Wednesday released guidance for the new premium-based method for employer credit for paid family and medical leave, including how to elect to use the method and how to allocate premiums.

  • August 04, 2026

    Lender Can't Claim $5M In Worker Credits, Judge Rules

    A mortgage lender that said it had to suspend operations during the pandemic can't claim $5 million in refunds for worker tax credits, a California federal magistrate judge said, finding the lender failed to show that its sales operations were partially suspended due to a government order.

  • August 04, 2026

    4th Circ. Should Block IRS' Retaliatory Notices, Firm Says

    The Internal Revenue Service should be barred from pursuing unconstitutional notices of deficiency assessed against a real estate firm, the firm told the Fourth Circuit, saying it's being retaliated against for exercising protected free speech.

  • August 04, 2026

    Ex-Booz Allen Worker Says Sen. Scott's Tax Leak Claims Late

    A former employee of federal contractor Booz Allen Hamilton asked a Florida federal court to toss claims against him by Sen. Rick Scott over the leak of his personal tax returns, saying the suit was filed too late and in the wrong jurisdiction.

  • August 04, 2026

    Blanche Advances After GOP Sens. Win Written Assurances

    The Senate Judiciary Committee voted to advance acting Attorney General Todd Blanche's nomination for the permanent position Tuesday, after Sens. Thom Tillis, R-N.C., and John Cornyn, R-Texas, said they would support him.

  • August 04, 2026

    Tax Court OKs 3M's $5.2M Due After 8th Circ. Nixed IRS Rule

    The U.S. Tax Court signed off Tuesday on 3M Co. and the IRS' conclusion that the company overpaid its taxes by about $5.2 million, which the parties calculated after the Eighth Circuit rejected the agency's allocation of overseas income.

  • August 03, 2026

    25 States Sue Trump Over 3rd Round Of Global Tariffs

    California, Arizona and 23 other states sued the Trump administration in the U.S. Court of International Trade on Monday claiming the president is trying for a third time to impose illegal tariffs against nearly all the country's trading partners, this time under the cover of federal law meant to combat forced labor.

  • August 03, 2026

    IRS Says Reclassification Of Pot Subverts NM Co.'s Tax Claim

    An April order changing the legal classifications of some medical marijuana products actually undermines a New Mexico marijuana company's bid to claim some business deductions rather than supporting it, the Internal Revenue Service told the U.S. Tax Court.

  • August 03, 2026

    IRS Purchase Card Controls Effective, TIGTA says

    IRS controls designed to prevent employee violations of the agency's purchase card program are "generally effective," the Treasury Inspector General for Tax Administration said in a report released Monday.

  • August 03, 2026

    IRS Senior Manager Alleges Racial Bias, Retaliation At Agency

    U.S. Treasury Department officials subjected a Chinese American IRS senior manager to a campaign of discrimination and harassment, including removal from her leadership position and replacement by a white male colleague, the employee told a D.C. federal court.

  • August 03, 2026

    Treasury Backs Non-English Tax Docs Despite EO, TIGTA Says

    The U.S. Department of the Treasury recommended the IRS continue to provide tax compliance materials in languages other than English to aid tax collection after a 2025 presidential executive order designating English as the country's official language, the Treasury Inspector General for Tax Administration said in a report released Monday.

  • August 03, 2026

    Blanche's Nix Of Trump's $1.8B Fund Wins Over GOP Sens.

    Two holdout GOP senators said Monday that they would support confirmation of acting Attorney General Todd Blanche to the permanent role after he gave assurances that President Donald Trump's $1.8 billion "anti-weaponization" fund, created as part of a settlement with the IRS, would not move forward.

  • July 31, 2026

    Law360 Names 2026's Top Attorneys Under 40

    Law360 is pleased to announce the Rising Stars of 2026, our list of more than 160 attorneys under 40 whose legal accomplishments belie their age.

  • July 31, 2026

    Trump Appeals Judge's Block Of IRS Settlement To 11th Circ.

    President Donald Trump will ask the Eleventh Circuit to overturn a Florida federal judge's order blocking a settlement deal that would have given him and others broad protection from federal tax audits and investigations, according to a notice filed Friday.

  • July 31, 2026

    Weekly Internal Revenue Bulletin

    The Internal Revenue Service's weekly bulletin, published Friday, included the corporate bond monthly yield curve used in calculations for defined benefit plans updated for July.

  • July 31, 2026

    Ala. Localities Can't Tax Only Railroads, 11th Circ. Says

    A federal court correctly ruled that Alabama localities could not impose sales taxes on rail carriers' diesel fuel purchases, because a corresponding state-level tax was found to be discriminatory and the authority to tax at the local level is granted by the state, the Eleventh Circuit said Friday.

  • July 31, 2026

    Goldstein Launches Appeal Of Tax, Mortgage Fraud Case

    Imprisoned SCOTUSblog founder Thomas Goldstein is formally launching a Fourth Circuit appeal challenging his 12 convictions for tax and mortgage fraud, as well as his six-year prison sentence and the $3.1 million restitution judgment against him, according to a new filing from his attorneys.

  • July 31, 2026

    Taxation With Representation: Latham, Matheson, S&C, Weil

    In this week's Taxation With Representation, DCC Energy PLC backs a takeover offer from investment firm KKR and Energy Capital Partners, the parent company of the New York Stock Exchange acquires MarketAxess Holdings Inc., and Grant Thornton Advisors LLC buys professional services adviser CBIZ Inc.

Expert Analysis

  • SEC's Dual Share Class Approval Signals New Era For ETFs

    Author Photo

    The U.S. Securities and Exchange Commission's recent approval of the dual share class structure marks a landmark moment for the U.S. fund industry, opening the door for asset managers to benefit from combining mutual fund and exchange-traded fund share classes under a single portfolio, say Ilan Guedj at Bates White and Brian Henderson at George Washington University.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

    Author Photo

    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • What To Do If A Retirement Plan Participant Is Deported

    Author Photo

    Given recent immigration policy changes in the U.S., many businesses are experiencing employee deportations, but retirement plan administrators should still pay and report benefits to avoid violating the plan, the Employee Retirement Income Security Act or tax reporting requirements, says Teri King at Smith Gambrell.

  • Defeating Estoppel-Based Claims In Legal Malpractice Actions

    Author Photo

    State supreme court cases from recent years have addressed whether positions taken by attorneys in an underlying lawsuit can be used against them in a subsequent legal malpractice action, providing a foundation to defeat ex-clients’ estoppel claims, says Christopher Blazejewski at Sherin and Lodgen.

  • The Biz Court Digest: How It Works In Massachusetts

    Author Photo

    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • Why Appellees Should Write Their Answering Brief First

    Author Photo

    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

    Author Photo

    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

  • When Atty Ethics Violations Give Rise To Causes Of Action

    Author Photo

    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • How Gov't May Use FARA To Target 'Domestic Terrorism'

    Author Photo

    After the Trump administration’s recent memo directing law enforcement to use the Foreign Agents Registration Act to prosecute domestic terrorism, nonprofit organizations receiving funding from foreign sources must assess their registration obligations under the statute, say attorneys at Pillsbury.

  • Law School's Missed Lessons: Educating Your Community

    Author Photo

    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

    Author Photo

    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

    Author Photo

    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • Rules Of Origin Revamp May Be Next Big Trade Development

    Author Photo

    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

Can't find the article you're looking for? Click here to search the Tax Authority Federal archive.