Federal

  • September 18, 2026

    TerrAscend Says Feds Sued Fake Co. In $8M Clawback Suit

    Multistate cannabis operator TerrAscend USA Inc. asked a New Jersey federal court to throw out the federal government's suit seeking to claw back an $8 million tax refund, saying the government sued a nonexistent entity and even if it substituted the correct one, the suit still wouldn't belong in New Jersey.

  • September 18, 2026

    IRS Updates Corp. Bond Monthly Yield Curve For September

    The IRS updated the corporate bond monthly yield curve used in calculations for defined benefit plans for September on Thursday as well as corresponding segment rates and the interest rate for 30-year U.S. Treasury Department securities.

  • September 18, 2026

    IRS Floats Tax Return Form With Question About Citizenship

    The Internal Revenue Service released a draft version of the Form 1040 individual tax return that for the first time would include a question about the filer's citizenship status.

  • September 18, 2026

    Weekly Internal Revenue Bulletin

    The Internal Revenue Service's weekly bulletin, released Friday, included a proposal to revoke federal tax exemptions for as many as 18,000 private schools that enact racially based diversity and inclusion policies.

  • September 17, 2026

    Firm Partners Can't Get Employment Tax Break, 2nd Circ. Says

    The Second Circuit held Thursday that $141.5 million in partnership income distributed to an investment company's principals was subject to self-employment taxes, following the Fifth Circuit's narrow interpretation for determining eligibility for a self-employment tax exemption for limited partners.

  • September 17, 2026

    IRS Defends Regs In Meta's Fight Against $16B Tax Bill

    The IRS urged the U.S. Tax Court to validate regulations that Facebook parent Meta is challenging in its fight against a nearly $16 billion tax bill, arguing that the social media giant is recycling arguments the Ninth Circuit already rejected.

  • September 17, 2026

    IRS Properly Nixed Whistleblower's Award Bid, Tax Court Says

    The IRS didn't abuse its discretion in denying a whistleblower's bid for an award for information regarding alleged underpayments by a large multinational corporation, the U.S. Tax Court ruled Thursday, upholding the agency's determination that it had already identified the key issues for its investigation.

  • September 17, 2026

    IRS OK To Target Tax Preparer Over Old Fraudulent Filings

    The Internal Revenue Service adequately proved that a Maryland tax preparer fraudulently underreported her income for three years, the U.S. Tax Court said Thursday, finding she can be held liable for deficiencies and penalties despite the returns being filed over a decade ago.

  • September 17, 2026

    Judge Nixes Workers' Bid To Halt IRS Withholding Rules

    A Texas federal judge dismissed two workers' claims that the Internal Revenue Service's income tax withholding regulations resulted in employers overdeducting taxes from their employees' paychecks, finding that federal law bars the workers' bid to prevent tax collection.

  • September 16, 2026

    House Clears Russia Sanctions Bill With New Tariff Powers

    The U.S. House of Representatives approved legislation Wednesday that would enhance President Donald Trump's economic tools to pressure Russia and Iran, including new tariff authorities to impose duties on imports from countries found to economically support Russia, sending the bill to his desk.

  • September 16, 2026

    Union Says IRS Must Stop Blocking It From Emailing Workers

    A D.C. federal judge should order the Internal Revenue Service to resume allowing its workers to access their union's website and letting the union send emails to workers, the union argued, saying the IRS' decision to block the National Treasury Employees Union's domain from its computers is unconstitutional.

  • September 16, 2026

    House Panel Advances Digital Asset Tax Framework

    Congress would create parity between the tax treatment of digital assets and traditional financial assets, as well as institute safeguards against abuse, under a bipartisan digital asset tax framework package passed by the House Ways and Means Committee on Wednesday.

  • September 16, 2026

    Tax Court Backs Penalties For 'Quintessential Tax Protester'

    A Tennessee man who founded several companies is liable for tax deficiencies, additions and penalties, the U.S. Tax Court said Wednesday, noting it described him as a "quintessential tax protester" in a previous case and warned he could face penalties if he continued to pursue "frivolous" arguments.

  • September 16, 2026

    Tax Court Validates $4M Tax Shelter Penalty Against Ill. Man

    The IRS appropriately assessed a penalty of almost $4.4 million against an Illinois man the agency said was a tax shelter organizer, the U.S. Tax Court ruled Wednesday, rejecting his claim that the assessment wasn't valid because the agency failed to include a computation with the penalty notice.

  • September 16, 2026

    10th Circ. Mulls Audit Law In $16M Buy.com Founder Tax Suit

    A Tenth Circuit panel grappled with whether a statutory auditing regime for partnerships allowed the founder of now-defunct Buy.com to challenge the validity of an audit extension agreement with the IRS during his personal tax proceedings.

  • September 16, 2026

    Perrigo Shifted $212M In Profits To Shell Co., US Tells 6th Circ.

    A Michigan court errantly allowed pharmaceutical giant Perrigo to avoid taxes on $212 million in profits by assigning a lucrative contract to a shell company that played no economic role in fulfilling its terms, the government told the Sixth Circuit.

  • September 16, 2026

    11th Circ. Asked To Overturn $184K ACA Employer Penalty

    A commercial laundry services company asked the Eleventh Circuit to reverse a Florida federal court's ruling that upheld a $184,000 payment to the IRS under the Affordable Care Act's employer shared responsibility provisions, saying it didn't receive notice of the penalty soon enough to lodge an effective appeal.

  • September 15, 2026

    House OKs Hostage Tax Relief, Penalties On Ghost Preparers

    The U.S. House approved proposals Tuesday that included extending tax deadlines for hostages and their spouses and expanding penalties for what are commonly known as ghost preparers as it passed four Ways and Means Committee bills.

  • September 15, 2026

    Fla. Judge Won't Pause Trump-IRS Settlement Sanctions

    The Florida federal judge who barred President Donald Trump and others from citing a settlement resolving what she characterized as a sham $10 billion case against his own Internal Revenue Service won't pause her sanctions order while the president appeals to the Eleventh Circuit.

  • September 15, 2026

    Dem Presses IRS, Tax Court Noms On Unanswered Queries

    The Senate Finance Committee's top Democrat pressed President Donald Trump's pick for chief counsel Tuesday over his refusal to release his client list and questioned why the president's pick for a U.S. Tax Court judgeship would not answer vetting questions.

  • September 15, 2026

    Attorney Escapes $12M Unlawful Tax Strategy Suit In Colo.

    An attorney won't face claims from a precious metals partnership and its members accusing her of advocating an unlawful tax strategy after a Colorado federal judge Tuesday granted the attorney's motion to dismiss the $12 million suit.

  • September 15, 2026

    IRS Extends Tax Relief For Drought-Affected Farmers

    The Internal Revenue Service is extending tax relief for farmers and ranchers in response to prolonged drought conditions that are affecting U.S. farmers and ranchers.

  • September 15, 2026

    OnlyFans Freelancer Admits To Dodging Tax On $3M Income

    A woman who created content for the OnlyFans website pled guilty Tuesday to dodging taxes on more than $3 million in income from photographs and videos she posted for tax years 2019 through 2022, the U.S. Attorney's Office for the District of Connecticut said.

  • September 15, 2026

    Next Tariff Refund Phase To Deploy Next Month, CBP Says

    U.S. Customs and Border Protection's next phase for its system administering tariff refunds for duties struck down by the U.S. Supreme Court will deploy Oct. 6, according to a declaration filed Tuesday in the U.S. Court of International Trade.

  • September 15, 2026

    Tax Court Can't Override Insurance Regulators, 5th Circ. Told

    The U.S. Tax Court incorrectly overstepped state insurance regulators in holding that an ophthalmology practice's microcaptive insurance arrangements lacked economic substance, an eye doctor and his wife told the Fifth Circuit in asking for a reversal of the ruling.

Expert Analysis

  • The Law Firm Merger Diaries: Making The Case To Combine

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    When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.

  • What To Watch As NY LLC Transparency Act Is Stuck In Limbo

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    Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.

  • 8th Circ. Decision Shipwrecks IRS On Shoals Of Loper Bright

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    The Eighth Circuit’s recent decision invalidating transfer pricing regulations in 3M Co. v. Commissioner may be the most significant tax case implementing Loper Bright's rejection of agency deference as a judicial tool in statutory construction, says Edward Froelich at McDermott.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

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

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    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

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    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

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    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

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    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

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    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

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    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

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    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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