Federal

  • March 03, 2026

    Direct Access To Tax Info Could Help SBA, GAO Says

    The Small Business Administration could lessen its financial risk in distributing loans through its disaster aid program by seeking statutory authority to directly access the tax data of applicants, the U.S. Government Accountability Office reported Tuesday.

  • March 02, 2026

    4 Things That Likely Sealed Fate Of SCOTUSblog Founder

    When 12 "guilty" verdicts were read aloud by the jury in SCOTUSblog founder Thomas Goldstein's tax evasion and mortgage fraud trial last week, it was the culmination of a 16-day trial that took jurors deep into Goldstein's ultra high-stakes poker playing, his lavish lifestyle and his former law firm's accounting. Here, Law360 looks at four key pieces of evidence that likely moved jurors to their decision.

  • March 02, 2026

    Disregarded Entity Can't Claim Basis In Partnership

    A company that elected to be treated as a disregarded entity — a branch of its parent — and attempted to pay for interest in a partnership with a promissory note from the parent can't claim a basis in the partnership for 2009, the U.S. Tax Court held Monday.

  • March 02, 2026

    Heirs Of $4M Oil Estate On Hook For Taxes, Judge Rules

    Sons of an owner of oil and gas businesses owe taxes on his $4 million estate, a Kansas federal judge said, finding that the sons' agreement to pay the bill in installments allowed the IRS extra time to sue them when they stopped paying the debt.

  • March 02, 2026

    Tax Court Rejects Easements' Mining Values, Cuts Deductions

    The U.S. Tax Court substantially reduced the million-dollar charitable deductions claimed by two partnerships for their Georgia conservation easement donations, rejecting their valuations premised on the properties' potential mining use in a Monday opinion.

  • March 02, 2026

    FedEx Customers Seek Refunds For Passed-On Tariff Costs

    A proposed class action in Florida federal court looks to make sure FedEx refunds customers for the costs of tariffs the shipping giant passed on to them as the company looks to recoup its payments made under President Donald Trump's illegal tariff regime.

  • March 02, 2026

    Int'l Tax In February: Check On US Tariffs Prompts Reactions

    Over the past month, new U.S. Internal Revenue Service rules on clean fuel and energy tax credits have brought certainty for some taxpayers, even as the end of tariffs imposed under the U.S. International Emergency Economic Powers Act has created new uncertainty around recent trade deals with India and the European Union. Here, Law360 looks at the biggest international tax developments in February.

  • March 02, 2026

    IRS Explains Rules For Claiming Tips, Overtime Deductions

    The Internal Revenue Service published a new schedule and additional instructions Monday for claiming the new deductions for tips, overtime and car loan interest enacted under last summer's budget reconciliation bill.

  • March 02, 2026

    IRS Asks 6th Circ. For Lower Bar In Nonprofit Donors Case

    Whether the federal government can force nonprofits to reveal the identities of their large donors is a question that should not be subject to a heightened level of judicial review, the Internal Revenue Service told the Sixth Circuit on a pivotal point in a free speech case.

  • March 01, 2026

    Union President Blasts IRS For Terminating Workers' Contract

    The president of the union representing Internal Revenue Service employees denounced the agency's termination of its contract under an executive order from President Donald Trump as an illegal, unilateral move.

  • February 28, 2026

    2nd Circuit Says IRS Can Apply Foreign Biz Reporting Penalty

    The Internal Revenue Service may use administrative assessment to collect penalties from a taxpayer for failing to report control of a foreign business from 2005 to 2009, the Second Circuit held Friday, vacating a U.S. Tax Court ruling.

  • February 27, 2026

    Goldstein Testimony 'Solidified' Case, Juror Says

    One of the 12 jurors who convicted SCOTUSblog founder Thomas Goldstein on a slew of tax and mortgage charges on Feb. 25 told Law360 that the key moment in the 16-day trial was when the famed U.S. Supreme Court lawyer took the stand, with the juror calling the testimony "a performance."

  • February 27, 2026

    Trump's Trade Deals Face Tricky Path After Tariff Ruling

    While President Donald Trump has said the trade agreements struck in response to tariffs that have now been invalidated by the U.S. Supreme Court will be kept, navigating the terms of those deals in the aftermath is already proving complicated.

  • February 27, 2026

    3 Takeaways From The Supreme Court's Mich. Tax Sale Case

    The U.S. Supreme Court will consider issues of fairness and just compensation in a case in which a Michigan county seized a home over a disputed $2,200 tax debt and sold it at auction, but oral arguments made clear it will not be an easy decision. Here, Law360 presents three takeaways from the oral arguments in Pung v. Isabella County.

  • February 27, 2026

    Tax Court Urged To Restore Nixed $85M Conservation Break

    The U.S. Tax Court should restore an $85 million tax deduction denied to a partnership for its donation of a conservation easement protecting hundreds of acres of Virginia forest, the partnership told the court, arguing that the land was so financially valuable because it could have been developed for coal mining.

  • February 27, 2026

    Taxation With Representation: Linklaters, Wilson Sonsini

    In this week's Taxation With Representation, French electric utility Engie acquires UK Power Networks, Gilead Sciences Inc. buys clinical-stage biotechnology company Arcellx Inc., and The Brink's Co. acquires NCR Atleos in a deal that unites two major companies in the ATM business.

  • February 27, 2026

    No Weekly Internal Revenue Bulletin Articles For March 2

    The Internal Revenue Service's weekly bulletin, issued Friday, said there were no articles to be published March 2.

  • February 26, 2026

    Goldstein Placed Under Home Confinement Until Sentencing

    SCOTUSblog founder Thomas Goldstein was placed under home confinement by a Maryland federal judge until his sentencing, but will likely be able to keep his $3 million D.C. home after the jury that convicted him separately found there wasn't a clear nexus between the property and his mortgage fraud conviction.

  • February 26, 2026

    IRS Broke Law 42K Times By Giving Info To ICE, Judge Says

    The federal judge who stopped the Internal Revenue Service from sharing taxpayer addresses with immigration authorities said Thursday that a recent admission by the agency showed that it broke the law more than 42,000 times last summer when it disclosed addresses by relying on a computerized matching system.

  • February 26, 2026

    Senate Taxwriters Unveil Bipartisan IRS Reform Package

    Congress would implement several National Taxpayer Advocate-backed fixes at the Internal Revenue Service, including mandating that the agency digitize more tax returns and other correspondence under legislation released Thursday by the Senate's top Republican and Democrat tax writers.

  • February 26, 2026

    AICPA Seeks Clarity On Deduction Caps, Childrens' Accounts

    The American Institute of Certified Public Accountants pushed the Internal Revenue Service to provide further guidance for newly enacted itemized deduction restrictions along with the new tax-advantaged brokerage accounts for children, known as Trump accounts, in a letter published Thursday.

  • February 26, 2026

    Penalties Apply In 'Missing Witness' Case, Tax Court Says

    The U.S. Tax Court won't reconsider its decision that a couple who had argued they were misled by their accountant are liable for penalties over failing to file and failing to pay estimated tax in a case where they neglected to call the accountant as a witness.

  • February 26, 2026

    SSA Worker Didn't Report Retirement Income, Tax Court Says

    A U.S. Social Security Administration employee owes taxes and penalties for failing to report retirement distributions, the U.S. Tax Court said Thursday.

  • February 26, 2026

    IRS Wrongly Denied $55M Land Donation, Tax Court Told

    The IRS improperly denied a Georgia partnership's charitable deduction for its donation of land in Texas that it said was correctly valued at $54.7 million for tax year 2021, the partnership told the U.S. Tax Court.

  • February 26, 2026

    IRS Wrongly Backs Easement Valuation, 11th Circ. Told

    The IRS wrongly backed a legal error by the U.S. Tax Court in calculating the value of a Georgia conservation easement, a partnership told the Eleventh Circuit in trying to reclaim its $33 million tax deduction for the donation.

Expert Analysis

  • 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.

  • Tariffs And FCA Create Perfect Storm For Importers

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    The Trump administration's aggressive tariff policies pose a high risk to certain importation practices that are particularly likely to trigger False Claims Act enforcement, say attorneys at Jeffer Mangels.

  • US Reassessment Of OECD Tax Deal Is Right Move

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    The wholesale U.S. reevaluation of the Organization for Economic Cooperation and Development's global tax deal ordered by President Donald Trump is a positive step that could ultimately create a more durable international tax system, says Anne Gordon at the National Foreign Trade Council.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • How The CRE Industry Is Adapting To Tariff Uncertainty

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    Amid uncertainty about pending tariffs and their potential ripple effects, including higher material costs, supply chain delays and tighter margins, commercial real estate industry players are focusing on strategic planning and risk mitigation, says Daniel Diaz Leyva at Day Pitney.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

  • Trade Policy Shifts Raise Hurdles For Gov't And Cos. Alike

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    The persistent tension between the Trump administration's fast-moving and aggressive trade policies and the compliance-heavy nature of the trade industry creates implementation challenges for both the business community and the government, says Sara Schoenfeld at Kamerman.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Justices' False Statement Ruling Curbs Half-Truth Liability

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    The U.S. Supreme Court’s recent Thompson v. U.S. decision clarified that a federal statute used to prosecute false statements made to bank regulators only criminalizes outright falsehoods, narrowing prosecutors’ reach and providing defense counsel a stronger basis to challenge indictments of merely misleading statements, says Tamara de Silva at De Silva Law Offices.

  • Perfecting Security Interests In Renewable Energy Tax Credits

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    The ability to transfer renewable energy tax credits has created new opportunities for developers, investors and lenders, but it also raises important questions regarding when and how the security interests in these credits are perfected — questions that must be answered definitively to protect credit claims and transactions, says Harry Teichman at Stinson.

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