Federal
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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
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SEC's Dual Share Class Approval Signals New Era For ETFs
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.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
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.
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What To Do If A Retirement Plan Participant Is Deported
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.
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Defeating Estoppel-Based Claims In Legal Malpractice Actions
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.
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The Biz Court Digest: How It Works In Massachusetts
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.
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Why Appellees Should Write Their Answering Brief First
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.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
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.
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When Atty Ethics Violations Give Rise To Causes Of Action
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.
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How Gov't May Use FARA To Target 'Domestic Terrorism'
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.
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Law School's Missed Lessons: Educating Your Community
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.
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5 Crisis Lawyering Skills For An Age Of Uncertainty
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.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
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.
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Rules Of Origin Revamp May Be Next Big Trade Development
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.