Federal

  • February 18, 2025

    Dems Push Corporate Transparency Act Legitimacy To Courts

    Congress has the authority to establish a nationwide registry of the beneficial owners of legal entities by passing the Corporate Transparency Act, a group of Democratic legislators said in similar amicus briefs filed in appellate courts.

  • February 18, 2025

    DC Court Asked To Block DOGE's Access To Taxpayer Data

    A federal judge should block the U.S. Treasury Department's reported provision of taxpayer data to the Department of Government Efficiency, halt DOGE's access and order its software uninstalled from Treasury systems, unions and advocacy organizations said in a complaint.

  • February 18, 2025

    Goldstein's Overseas Ties Make It 'Easier To Flee,' Judge Says

    U.S. Supreme Court advocate and SCOTUSblog publisher Tom Goldstein has lost a second attempt to shield his more than $3 million residence in Washington, D.C., from forfeiture in his criminal tax evasion case as a Maryland federal judge ruled Tuesday that he remains a "significant flight risk."

  • February 18, 2025

    What's At Stake In Justices' Review Of IRS Debt Offsets

    A U.S. Supreme Court case that revolves around the IRS' use of offsets to collect a woman's contested tax liability could end up limiting taxpayers' collection due process rights and the U.S. Tax Court's jurisdiction in such circumstances. Here, Law360 looks at what’s at stake in the case.

  • February 18, 2025

    Vanguard Investors Object To $40M Settlement Proposal

    A handful of the investors claiming Vanguard breached its fiduciary duty when it triggered an asset sell-off that stuck them with big tax bills objected to a proposed $40 million settlement, with some saying attorneys in the underlying class action could get too much money for making the deal.

  • February 14, 2025

    Maine Judge Denies Challenge To Corporate Transparency Act

    A Maine federal judge upheld the Corporate Transparency Act, rejecting one of several challenges across federal courts claiming Congress lacked the power to require companies to disclose their real owners.

  • February 14, 2025

    DOJ Defends IRS Offset Actions In Supreme Court Tax Case

    The U.S. Tax Court was right to dismiss a woman's collection due process lawsuit over a 2010 tax debt after the Internal Revenue Service removed the disputed liability using her overpayments from later years, the federal government told the Supreme Court on Friday.

  • February 14, 2025

    Corporate Transparency Act Vital For Nat'l Security, Circs. Told

    A nationwide registry of beneficial ownership information is critical to U.S. foreign policy and national security goals, which makes a law aimed at creating one, the Corporate Transparency Act, a valid exercise of congressional authority, groups told the Fourth and Fifth circuits.

  • February 14, 2025

    Bipartisan Tax Efforts Persist Despite GOP Grip On Congress

    Despite the Republican Party's overwhelming control of Washington, nearly two dozen bipartisan tax bills have been introduced since the start of the 119th Congress, a strong indication that lawmakers from both political parties still see value in working together to craft tax legislation.

  • February 14, 2025

    4th Circ. Rejects IRS Worker's Discrimination Claims

    A Maryland federal court was right to reject claims by a Vietnam-born Internal Revenue Service employee who said she was discriminated against when managers disciplined her for insubordination, the Fourth Circuit ruled Friday, saying she failed to prove other employees were treated differently.

  • February 14, 2025

    Tariffs On Drugs And Chips May Not Bring Makers Stateside

    The White House's planned tariffs on semiconductors, computer chips and pharmaceuticals are likely to raise prices for consumers and businesses, but won't necessarily lead to the president's stated goal of growing domestic manufacturing, attorneys and others told Law360.

  • February 14, 2025

    GOP Renews Push For Estate Tax Repeal For Farms, Small Biz

    Congressional Republicans reintroduced legislation that would repeal the federal estate tax on property transferred to heirs, marshaling more than 200 sponsors in the House and Senate and identifying family farms and small businesses as standing to benefit.

  • February 14, 2025

    Weekly Internal Revenue Bulletin

    The Internal Revenue Service's weekly bulletin, issued Friday, included finalized rules establishing a new predominant character test for transactions involving digital content and cloud computing.

  • February 14, 2025

    Judge Leaves Curbs On DOGE Treasury Access After Hearing

    A Manhattan federal judge left in place temporary curbs on sweeping powers handed by President Donald Trump to Elon Musk's government-slashing U.S. DOGE Service Temporary Organization, after 19 states challenged the organization's access to U.S. Treasury payment systems.

  • February 13, 2025

    House Dems Push Against GOP's Proposed Tax Cuts

    House Budget Committee Republicans on Thursday passed a resolution that would allow for the passage of up to $4.5 trillion in tax cuts and the repeal of the Inflation Reduction Act.

  • February 13, 2025

    Tax Atty's Firing Not Due To Husband's Testimony, Judge Says

    A man failed to prove that his testimony against a Connecticut Department of Revenue Services official during a state legislative hearing cost his high-level tax attorney wife her job, a federal judge has ruled, issuing a win to two agency leaders.

  • February 13, 2025

    FedEx Avoids Haircut In $85M Tax Credit Fight

    The Internal Revenue Service cannot put a haircut on nearly $85 million in tax credits claimed by FedEx for foreign taxes it paid on overseas earnings because statutory law forbids it, a Tennessee federal court ruled Thursday.  

  • February 13, 2025

    Tax Fraud Suspect Fights Detention Over New Charges

    A man accused of operating an abusive tax shelter whose bond was revoked after a federal judge said he may have committed additional crimes while awaiting trial asked a Colorado federal court Thursday to reconsider detaining him, saying the government had long been investigating those additional allegations.

  • February 13, 2025

    Trump Reciprocal Tariff Plan Could Spur Supply 'Nightmares'

    The U.S. will explore imposing reciprocal tariffs that equal rates levied by other countries importing American products, President Donald Trump announced Thursday, a move some experts worry will lead to "compliance nightmares" and COVID-level disruptions to supply chains.

  • February 13, 2025

    US Ignores Reality In $13M Debt Deduction Spar, 9th Circ. Told

    A business owner who claims the U.S. Tax Court wrongly barred him from taking a $13 million deduction for worthless debt told the Ninth Circuit that the federal government is ignoring economic realities surrounding the tax laws at issue in the case.

  • February 13, 2025

    IRS Updates Discount Factors For Unpaid Insurance Losses

    The Internal Revenue Service released discount factors Thursday for insurance companies to use to calculate unpaid losses for 2024 and earlier accident years.

  • February 13, 2025

    Musk Must Pay Up For Illegal Access To Data, Class Suit Says

    Elon Musk should be forced to compensate taxpayers and recipients of government benefits after gaining access to federal databases housing their data, a proposed class told a D.C. federal court, saying the billionaire violated the Computer Fraud and Abuse Act.

  • February 13, 2025

    DOJ Seeks Sanctions Against Widow In FBAR Fight

    A widow defending her husband's estate against a $275,000 claim alleging he didn't disclose his Indian bank account to the Internal Revenue Service should be sanctioned for not complying with court-ordered discovery, the U.S. government told a New York federal court.

  • February 13, 2025

    Goldstein Freed As Judge Doubts Feds' Crypto Claims

    A Maryland federal magistrate judge on Thursday ordered Tom Goldstein released from jail after expressing skepticism toward federal prosecutors' claims that the SCOTUSblog publisher and U.S. Supreme Court advocate secretly made millions of dollars' worth of cryptocurrency transactions in recent days.

  • February 12, 2025

    Republican Senators Float Ending EV Tax Credits

    Republican lawmakers in the Senate on Wednesday unveiled a bill that would end electric vehicle and charging station tax credits that they dubbed "reckless."

Expert Analysis

  • Ex-Chicago Politician's Case May Further Curb Fraud Theories

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    The U.S. Supreme Court recently agreed to hear Thompson v. U.S. to determine whether a statement that is misleading but not false still violates federal law, potentially heralding the court’s largest check yet on prosecutors’ expansive fraud theories, with significant implications for sentencing, say attorneys at the Law Offices of Alan Ellis.

  • Lawyers With Disabilities Are Seeking Equity, Not Pity

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    Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.

  • Judicial Committee Best Venue For Litigation Funding Rules

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    The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.

  • The Strategic Advantages Of Appointing A Law Firm CEO

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    The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.

  • Tariffs' Economic Downsides Outweigh Potential Revenue

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    Import tariffs proposed by the campaign of former president Donald Trump would generate revenue like other taxes, but policymakers must consider the net-negative impact of associated consumer and downstream-industry costs, harm to exporters, potential foreign retaliation and reduction in economic output, says Erica York at the Tax Foundation.

  • Navigating The Last Leg Of The Worker Retention Tax Credit

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    Whether a business has applied for the pandemic-era employee retention tax credit, received a denial letter or is still considering making a claim before the April 15 deadline, it should examine recent developments significantly affecting the program before planning next steps, say attorneys at Nixon Peabody.

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • What To Make Of Dueling Corporate Transparency Act Rulings

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    Although challenges to the Corporate Transparency Act abound — as highlighted by recent federal court decisions from Alabama and Oregon taking opposite positions on its constitutionality — the act is still law, so companies should comply with their filing requirements or face the potential consequences, say attorneys at Lowenstein Sandler.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

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