Federal

  • March 24, 2026

    Tax Agencies Using AI Mainly To Flag Fraud, OECD Says

    Tax administrations in member countries of the Organization for Economic Cooperation and Development are using artificial intelligence mainly to detect tax evasion and fraud, the OECD reported Tuesday, saying this is because of the technology's ability to identify patterns and outliers.

  • March 24, 2026

    Buying Energy Tax Credits Likely A Corp. Norm, Report Says

    Around 80% of the largest U.S. corporations that began buying clean energy tax credits three years ago remained active buyers in 2025, signaling the practice becoming standard in corporate tax planning, according to a Tuesday report by a clean energy capital platform.

  • March 23, 2026

    IRS Concedes To Partnership's $48M Easement Deduction

    A partnership will be entitled to all of a $48.3 million tax deduction for donating a Louisiana conservation easement amid allegations that the IRS improperly backdated documents to impose civil fraud penalties and circumvent the statute of limitations, according to a decision entered Monday in the U.S. Tax Court.

  • March 23, 2026

    Tax Court Filing Deadline Is Not Flexible, 4th Circ. Told

    A man who missed the deadline for challenging his tax bill in the U.S. Tax Court should not be allowed extra time to make his case, the government told the Fourth Circuit on Monday, saying the deadline, despite conflicting views among the circuits, is not flexible.

  • March 23, 2026

    IRS Direct File Had Low Participation, TIGTA Says

    Participation in the Internal Revenue Service's shuttered Direct File pilot program was lower than the agency expected, but there were many opportunities for the agency to improve the user experience, the Treasury Inspector General for Tax Administration said in a report.

  • March 23, 2026

    ND Law Firm Can't Justify Equitable Tolling, IRS Tells 8th Circ.

    A North Dakota law firm that got the U.S. Supreme Court to revive its day-late levy challenge has failed to prove that it deserved equitable tolling of its statute of limitations, the IRS told the Eighth Circuit on Monday.

  • March 23, 2026

    Wyden Questions Leon Black On Epstein Financial Dealings

    The Senate Finance Committee's top Democrat pressed Apollo Global Management co-founder Leon Black in a letter released Monday to provide more information about his financial dealings with Jeffrey Epstein, including why he agreed to pay Epstein $170 million for supposed tax and estate planning services.

  • March 23, 2026

    IRS Lacks Solid Plan To Audit Large Partnerships, TIGTA Says

    The IRS has no solid strategy for auditing large partnerships, resulting in markedly fewer audits as partnerships proliferate and compliance efforts that go nowhere, the Treasury Inspector General for Tax Administration said in a report.

  • March 23, 2026

    Bahamian Law Can't Shield Trusts In $28M Tax Suit, DOJ Says

    A Floridian facing a $28 million tax bill cannot invoke Bahamian law to avoid repatriating funds held in two Bahamian trusts, the U.S. government told a federal court, contending he is "cherry-picking" which jurisdiction's law applies in different situations.

  • March 23, 2026

    Democratic AGs Demand IEEPA Tariff Refund Legislation

    A group of Democratic state attorneys general pushed congressional leaders to enact legislation that would require timely refunds of all duties levied under the now-invalidated International Emergency Economic Powers Act tariffs, including interest.

  • March 23, 2026

    Tax-Evading Farm Biz Owner Hospitalized On Way To Prison

    The owner of a vertical farming business whom federal authorities sought to arrest after he failed to report to prison for tax evasion was hospitalized for a medical emergency on his way to surrender, his wife told a Pennsylvania federal court Monday.

  • March 23, 2026

    IRS Seeks Input On 2025 Law, Deregulation For Guidance Plan

    The U.S. Treasury Department and IRS asked for suggestions Monday on what to prioritize in an upcoming guidance plan, seeking input on tax issues related to the 2025 budget reconciliation law and on opportunities for deregulation.

  • March 20, 2026

    5th Circ. Wipes Out FTC's TurboTax 'Deceptive' Ad Ruling

    The Fifth Circuit on Friday vacated the Federal Trade Commission's cease-and-desist order imposed on Intuit Inc. for its TurboTax advertising that regulators say duped customers into thinking they could file their tax returns for free, saying the agency's in-house decision is unconstitutional, and the dispute must go to federal court.

  • March 20, 2026

    4 Open Questions On Tariff Refund System Development

    U.S. Customs and Border Protection is developing a system to refund tariffs struck down by the U.S. Supreme Court, but it remains unclear whether it will cover the entire gamut of duties President Donald Trump imposed under the International Emergency Economic Powers Act. Here, Law360 examines four open questions surrounding the IEEPA tariff refund system being developed by Customs.

  • March 20, 2026

    DC Circ. Urged To Maintain Block On IRS-ICE Data Sharing

    The D.C. Circuit should keep in place a block on the IRS' policy of sharing data with immigration authorities because the policy is unlawful and a lower court properly weighed the matter, a coalition of nonprofits and labor unions said.

  • March 20, 2026

    $22M Easement With Viable Mine Not 'Abusive,' 11th Circ. Told

    A Georgia conservation easement donor asked the Eleventh Circuit to resurrect a nearly $22 million deduction associated with the land donation, saying the U.S. Tax Court admitted that there was no abuse in the donated transaction.

  • March 20, 2026

    Duane Morris Bolsters SF Team With Hanson Bridgett Hire

    Duane Morris LLP is growing its West Coast team, bringing in a Hanson Bridgett LLP transactions attorney as a partner in its San Francisco office.

  • March 20, 2026

    4th Circ. Dubious Of Undoing Execs' Payroll Tax Convictions

    Two former software executives in North Carolina challenging their conviction for failing to pay employment taxes seemed unlikely to get a reversal in the Fourth Circuit on Friday, with at least one judge hearkening back to his days as a prosecutor as he opined that the pair had essentially been "stealing."

  • March 20, 2026

    Taxation With Representation: Clifford Chance, Davis Polk

    In this Week's Taxation With Representation, Public Storage acquires National Storage Affiliates Trust, 3M teams up with Bain Capital to buy Madison Fire & Rescue, and Mastercard acquires stablecoin infrastructure firm BVNK.

  • March 20, 2026

    Paris Firm Adds Longtime Transfer Pricing Expert

    De Gaulle Fleurance, a Paris firm specializing in business law, has boosted its international tax department with the addition of a longtime expert in transfer pricing.

  • March 20, 2026

    Weekly Internal Revenue Bulletin

    The Internal Revenue Service's weekly bulletin, released Friday, included the proposed revocation of partnership basis-shifting regulations that were meant to curb income tax abuse but have been criticized as burdening businesses.

  • March 19, 2026

    IRS Seeks To Save Increased Penalties In $43M Easement Row

    The owner of a Kentucky historic property should be subject to additional penalties for improperly deducting $1.6 million in expenses associated with a $43 million tax break claim for a preservation easement that the IRS rejected for accuracy reasons, the agency told the U.S. Tax Court.

  • March 19, 2026

    Meta Says IRS Defying Settled Facts In $16B Tax Fight

    The IRS is refusing to agree to the truth of parts of the trial transcript and the U.S. Tax Court's opinion last year in a Facebook transfer pricing case as the social media platform's parent, Meta, disputes a $16 billion tax bill in a related case, the company told the court.

  • March 19, 2026

    Partnership Can't Assert Due Process Right, Tax Court Rules

    A partnership cannot assert Fifth Amendment due process claims on behalf of its individual members to challenge the Internal Revenue Service's centralized audit regime under the Bipartisan Budget Act, the U.S. Tax Court ruled Thursday.

  • March 19, 2026

    IRS Broadens Exception For Unmarked Vehicles

    Unmarked vehicles used by firefighters, members of a rescue squad or ambulance crew would be considered a new type of qualified nonpersonal-use vehicle that is exempted from substantiation requirements under regulations finalized by the Internal Revenue Service on Thursday.

Expert Analysis

  • Legal Ethics Considerations For Law Firm Pro Bono Deals

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    If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

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    The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.

  • Notable Q1 Updates In Insurance Class Actions

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    The first quarter of 2025 was filled with the refinement of old theories in the property and casualty space, including in vehicle valuation, time to seek appraisal and materials depreciation, says Mathew Drocton at BakerHostetler.

  • Power To The Paralegals: The Value Of Unified State Licensing

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    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Maximizing Exemptions Before TCJA Rides Into The Sunset

    Excerpt from Practical Guidance
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    Individuals with taxable estates can optimize the benefits of estate planning strategies like spousal lifetime access trusts by setting them up before increases in estate and gift tax exemptions under the 2017 Tax Cuts and Jobs Act sunset in January, say attorneys at Katten.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

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