Federal

  • May 05, 2026

    IRS To Implement Digital Signatures In Penalty Approvals

    The Internal Revenue Service agreed to require supervisors to use digital signatures to approve tax penalties as a way to prevent improper backdating and other edits to the approval documents, the agency watchdog said in a report released Tuesday.

  • May 04, 2026

    Biz Hit With Extra Penalties For Captive Insurance Deductions

    A Florida business must pay additional penalties for deductions taken for microcaptive insurance expenses, the U.S. Tax Court said Monday, backing the IRS' imposition of 40% penalties for tax years 2012 through 2015.

  • May 04, 2026

    Ex-IRS Agent Accused Of Stealing $12M From Fuel Co.

    A former Internal Revenue Service agent was arrested for allegations that he embezzled more than $12 million in his role as a chief financial officer of a New Jersey fuel company, the New Jersey U.S. Attorney's Office said.

  • May 04, 2026

    Ga. Partnership Defends $46M Deduction For Land Donation

    A Georgia partnership defended its claimed deduction of $46 million for 235 acres donated to a land conservation group, saying the IRS wrongly disallowed the amount and determined it underpaid its 2021 taxes by $17 million.

  • May 04, 2026

    Tax Court Slashes $30M Deductions For Georgia Easements

    The U.S. Tax Court slashed two partnerships' charitable tax deductions worth a combined $30 million for a pair of conservation easement donations, ruling Monday that the easements' outsize valuation was an attempt to make "too many fast nickels."

  • May 04, 2026

    Managers Of Embattled Easement Say RICO Suit Lacks Details

    Investment fund managers behind a conservation easement donation whose charitable tax deduction was embroiled in litigation asked a Georgia federal court to toss a racketeering suit against them by a pair of investors, arguing the fraud claims do not match the allegations.

  • May 04, 2026

    IRS Issues Employer Payment Index For Coverage Penalties

    The IRS provided indexing adjustments Monday for calculating penalties against large employers that don't offer health insurance to their full-time workers or whose full-time workers opt to enroll in government-subsidized health coverage using premium tax credits.

  • May 04, 2026

    IRS Approves Co.'s Retroactive Transfer Pricing Changes

    The IRS Office of Chief Counsel has endorsed a company's proposal to reduce certain transfer pricing adjustments through a setoff after retroactively changing how it allocated costs between related companies, according to a memorandum.

  • May 04, 2026

    Partnership Defends $3M Deduction For Yacht Purchase

    A partnership said the IRS wrongly disallowed expenses associated with its boat chartering and fishing tournament activities, including the purchase of a $3 million yacht, during 2020 and 2021, when the COVID-19 pandemic severely disrupted its business.

  • May 01, 2026

    Biz Group Slams IRS' 'Implicit Support' Argument In Eaton

    An international business group urged the U.S. Tax Court to reject IRS arguments that Eaton Corp. deserved a higher credit rating due to its foreign parent's "implicit support," saying the case could significantly affect its members' U.S. tax liabilities.

  • May 01, 2026

    Int'l Tax In April: Progress On Tariff Refunds, New Tax Cuts

    U.S. Customs and Border Protection continued to make progress in April on its system for paying back the tariffs that President Donald Trump imposed under the International Emergency Economic Powers Act. Meanwhile, several countries and one U.S. state cut fuel taxes in response to the U.S. and Israel's war with Iran. Here, Law360 looks at those and other international tax developments from the past month.

  • May 01, 2026

    Tax Shelter Defendant Says Discovery Errors Allow Dismissal

    A man charged with promoting abusive and illegal tax shelters for decades asked a Colorado federal judge just days before trial to throw out the indictment against him, contending the government withheld material exculpatory evidence for more than a year.

  • May 01, 2026

    Kostelanetz Adds Ex-IRS Criminal Investigation Chief In NY

    Kostelanetz LLP has hired a former chief of the U.S. Internal Revenue Service's law enforcement branch who spent more than 30 years there investigating tax and financial crime, domestically and abroad, the firm announced Friday.

  • May 01, 2026

    Texas Plastics Co. Seeks To Nix Full Captive Rules In 5th Circ.

    A plastics company is appealing a Texas district court's decision to partially vacate IRS regulations that listed captive insurance as potentially abusive tax avoidance schemes and will ask the Fifth Circuit to strike down the entire set of regulations, according to a notice.

  • May 01, 2026

    IRS Failed To Vet GILTI Regs For Small Biz, Court Told

    The Internal Revenue Service failed to assess how final regulations implementing the 2017 tax law's global intangible low-taxed income regime would affect small businesses, an Israeli law firm told the D.C. federal court Friday, arguing the rules violate administrative law.

  • May 01, 2026

    IRS Says Tribal Fishing Income Counts Toward Retirement

    Income earned by citizens of Native American tribes as payment for services related to fishing rights activities qualifies as compensation for purposes of limits on qualified retirement plan benefits and contributions, the Internal Revenue Service said Friday.

  • May 01, 2026

    Ex-Fla. Rep. Guilty Of FARA Violations For Venezuela Work

    A Florida federal jury on Friday found former Florida congressman David Rivera guilty of failing to register as a foreign agent after signing a $50 million contract with a unit of Venezuela's state-owned oil company.

  • May 01, 2026

    Weekly Internal Revenue Bulletin

    The Internal Revenue Service's weekly bulletin, released Friday, included proposed regulations that would implement a higher threshold of $2,000 for when gambling businesses must report payouts to the government.

  • April 30, 2026

    6th Circ. Judge Skeptical Of IRS In $24M Air Excise Tax Case

    A Sixth Circuit judge expressed confusion Thursday at the IRS' defense of a $24 million air transportation excise tax on monthly management fees paid to a private aviation company after a government attorney conceded that initial ownership payments should also have been taxed.

  • April 30, 2026

    Trump To Drop Scottish Whiskey Tariffs After UK Royal Visit

    The U.S. will grant imported whiskey from the United Kingdom preferential tariff treatment following the visit to the U.S. by King Charles and Queen Camilla, President Donald Trump said on social media Thursday.

  • April 30, 2026

    Trump Order Aims To Help More Workers Save For Retirement

    President Donald Trump signed an executive order Thursday aimed at expanding workers' access to a low-cost retirement plan via a new government website, touting a $1,000 federal contribution match available under authority that Congress provided in a 2022 retirement law, the Secure 2.0 Act.

  • April 30, 2026

    Revenue Jump Doesn't Bar $5M Worker Credit, Lender Says

    A mortgage lender still suffered from suspensions to its business during COVID-19 even if it saw an overall increase in revenue, it told a California federal court, pushing back on the U.S. government's attempt to block it from claiming a $5 million employee retention tax credit.

  • April 30, 2026

    Meta Made $8B From Treasury Guidance On Minimum Tax

    Meta Platforms Inc. booked a more than $8 billion tax benefit from U.S. Treasury Department guidance on the corporate alternative minimum tax that allowed taxpayers to reduce the tax's base, the company said.

  • April 30, 2026

    5th Circ. Tosses FCA Suit Against IT Firm Over Visa Fraud

    The Fifth Circuit upheld the dismissal of a man's claims that an India-based information technology and professional services firm violated the False Claims Act via fraudulent visa applications and improper tax withholding, finding no specific payment obligations under the FCA itself.

  • April 30, 2026

    Wyden Asks IRS To Probe Lawyers For Puerto Rico Tax Advice

    Sen. Ron Wyden, D-Ore., said Thursday that he has asked the IRS to investigate whether two attorneys "inaccurately advised" wealthy individuals that they could avoid taxes on capital gains accrued in the U.S. before becoming residents of Puerto Rico.

Expert Analysis

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Increased Tariffs Create Opportunity To Protect IP Rights

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    Heightened tariffs on certain foreign imports have created operational and fiscal challenges for companies, but the corresponding increase in customs inspections could offer a silver lining of more consistent enforcement against counterfeit and infringing goods, says Andraya Pulaski Brunau at Day Pitney.

  • Dissecting House And Senate's Differing No-Tax-On-Tips Bills

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    Employers should understand how the House and Senate versions of no-tax-on-tips bills differ — including in the scope of related deductions and reporting requirements — to meet any new compliance obligations and communicate with their employees, say attorneys at Greenberg Traurig.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • Opportunity Zone Revamp Could Improve The Program

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    If adopted, the budget bill's new iteration of the opportunity zone program could renew, refine and enhance the effectiveness and accountability of the original program by including structural reforms, expanded eligibility rules and incentives for rural investment, say attorneys at Pillsbury.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

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