US Coverage
Law360 | The Practice of Law
State Specific Coverage
Law360 Authority | Deep News & Analysis
Federal
-
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.
-
April 30, 2026
Judge Seeks Help On Jurisdiction In Trump's Tax Leak Suit
A Miami federal court appointed six attorneys from three firms to help it determine whether it has jurisdiction in President Donald Trump's suit accusing the IRS of failing to prevent a former contractor from leaking his tax returns to news outlets.
-
April 30, 2026
IRS Needs To Up Security Of Internal Financial Info, GAO Says
The U.S. Government Accountability Office identified five new deficiencies mainly related to information security in the Internal Revenue Service's control over its financial reporting, saying Thursday that these add to 16 other outstanding issues from a previous audit.
-
April 30, 2026
IRS Issues Temporary Rules For Dyed Fuel Tax Refunds
The Internal Revenue Service on Thursday issued temporary guidelines, effective immediately, for taxpayers looking to submit claims to take advantage of a new refund on the dyed fuel excise tax.
-
April 29, 2026
Consultant Says Venezuela Work Didn't Require FARA Filing
The government did not prove that political consultant Esther Nuhfer was operating in bad faith when she worked with former Florida congressman David Rivera under a $50 million contract with a unit of Venezuela's state-owned oil company, Nuhfer's attorney said Wednesday in his final pitch to jurors.
-
April 29, 2026
5th Circ. Calls Firm's Bid To Arbitrate $70M Award 'A Stretch'
A Fifth Circuit panel seemed dubious of a law firm's argument that a federal court lacked jurisdiction over a claim that it shuffled assets to avoid paying an arbitration award that totaled $70 million, saying Wednesday that the firm's argument was "a stretch."
-
April 29, 2026
IRS Urges Dismissal Of Manufacturer's Worker Credit Case
A Fort Worth manufacturer already received employee retention tax credits for the first three quarters of 2021, rendering moot its challenge to claw back a refund amount, the IRS told a Texas federal court.
-
April 29, 2026
Customs Says First Tariff Refunds Will Be Issued In May
Customs and Border Protection expects the first refunds for tariffs paid under the global regime struck down by the U.S. Supreme Court to be issued May 11, according to an order published at the U.S. Court of International Trade.
-
April 29, 2026
Tax Court Asked To Reconsider Disallowed $713M Deduction
A real estate partnership asked the U.S. Tax Court to reconsider its disallowance of a $713 million deduction, saying the partnership never had the opportunity to address the court's conclusion that it had "negative capital."
-
April 28, 2026
Ex-Rep.'s Anti-Maduro Stance Was 'Facade,' Jury Hears
Former U.S. Rep. David Rivera's public opposition to the regime of former Venezuelan President Nicolás Maduro was just a "facade" as he secretly worked on behalf of the government under a $50 million contract with a unit of Venezuela's state-owned oil company, federal prosecutors told jurors on Tuesday.
-
April 28, 2026
Meta Says Tax Court Has Jurisdiction Over Interest Claim
The U.S. Tax Court has jurisdiction over whether Meta is due a refund of interest for 2019 because the company claimed an overpayment for that year along with its challenge to deficiencies assessed in 2017, 2018 and 2019, the social media giant argued.
-
April 28, 2026
Over 11 Million Imports Entered For Tariff Refunds, CBP Says
Importers have successfully submitted more than 11.2 million entries to Customs and Border Protection's tariff refund system, and more than 1.7 million imports have been validated and are ready for refunds, a CBP official told the U.S. Court of International Trade on Tuesday.
-
April 28, 2026
Treasury Didn't Protect Data During DOGE Reviews, GAO Says
The U.S. Department of the Treasury did not fully implement important security protocols for employees of the Department of Governmental Efficiency while they probed the federal government's payroll system, the U.S. Government Accountability Office said Tuesday.
-
April 28, 2026
IRS Wrongly Expanded Accounting Fix Limits, 2nd Circ. Told
The U.S. Tax Court improperly broadened the scope of rules that let the IRS adjust accounting methods when it recast a hedge fund's financial instruments as abusive tax avoidance arrangements, a tax counsel association told the Second Circuit, warning this is overreach that would hurt tax administration.
-
April 28, 2026
US, Croatia Amend Treaty To Align With 2025 Tax Changes
U.S. and Croatian officials signed a protocol amending the income tax treaty between the two countries Tuesday, incorporating changes including those needed to align the agreement with 2025 U.S. tax legislation.
-
April 28, 2026
Meet The Attys Arguing The High Court 'Skinny Label' Case
When the U.S. Supreme Court hears arguments Wednesday in a patent case involving "skinny labels" on generic drugs, a longtime patent attorney as well as a government attorney who often handles intellectual property cases will face an appellate specialist who has argued many high court cases.
-
April 28, 2026
Floridian Waived Jury Rights In $20M FBAR Case, Gov't Says
The U.S. government urged a Florida federal court to uphold a nearly $20 million tax judgment against a dual U.S.-German citizen for undisclosed foreign bank account information, arguing he "slept on his rights" to a jury trial.
-
April 28, 2026
NJ Man Asks 3rd Circ. To Revisit $40M Tax Conviction
A New Jersey man convicted of making $40 million from filing false tax returns in a countrywide securities scheme asked the Third Circuit to reconsider affirming his conviction, citing what he described as a conflict of interest and a misreading of arguments in the ruling against him.
-
April 28, 2026
IRS Schedules May Hearings For Clean Fuel Credit Rules
The IRS will hold three days of hearings in May to get input from businesses and other stakeholders on the clean transportation fuel production tax credit regulations proposed in February, it said Tuesday.
-
April 27, 2026
Texas Rep. Says Rivera Wanted Political Change In Venezuela
U.S. Rep. Pete Sessions, R-Texas, told jurors in Florida federal court on Monday that his meetings with Venezuelan officials set up by former Florida Congressman David Rivera were part of a larger attempt to negotiate an exit for then-Venezuelan President Nicolás Maduro and usher in free and fair elections for the country.
-
April 27, 2026
House Passes IRS Services, Abuse, Disaster Relief Tax Bills
The U.S. House of Representatives on Monday approved several tax bills that would improve IRS administration as well as provide relief for survivors of major disasters and sexual abuse, sending the proposals to the Senate for consideration.
-
April 27, 2026
Attys, Advocates Call DOJ Pot Rule Historic Shift For Feds
Legal strategies are evolving quickly in the wake of last week's "historic" rescheduling of state-legal medical cannabis, as a group of attorneys and advocates gathered Monday to evaluate the trade-offs of dispensaries now being able to register like pharmacies with the feds and the potential effect on industry investments and trade.
-
April 27, 2026
Democratic Sen. Presses Retail Giants On Tariff Refund Plans
The top Democrat on the U.S. Senate small business committee sent letters last week to major retailers and shipping carriers asking whether they planned to pass on to consumers tariff refunds they receive.
Expert Analysis
-
When Legal Advocacy Crosses The Line Into Incivility
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
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
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
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
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
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
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
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
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
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
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
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.
-
House Bill Tax Tweaks Would Hinder Renewable Projects
Provisions in the budget reconciliation bill recently passed by the U.S. House of Representatives would rapidly phase out clean energy tax credits, constrain renewable energy financing arrangements and impose sweeping restrictions on projects with foreign ties, which may create compliance and supply chain issues for many developers, say attorneys at Paul Hastings.