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Federal
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April 15, 2026
IRS CEO Touts GOP Law, Proclaims Success Of Tax Season
Internal Revenue Service chief executive officer Frank Bisignano told senators Wednesday that the 2026 tax filing season is on pace to be one of the agency's most successful while he highlighted taxpayer benefits tied to the Republicans' 2025 tax overhaul.
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April 15, 2026
Cross-Border Services Taxes Are 'Quasi-Tariffs,' Report Says
The U.S. arguably has a stronger interest in challenging digital services taxes and other "quasi-tariffs" than in pursuing tariffs on physical goods, according a report Wednesday from the Tax Foundation, which contended that these overseas taxes disproportionately harm large services exporters.
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April 15, 2026
Judge Limits Evidence In Revived Deloitte Trade Secret Case
A West Virginia federal judge has narrowed the evidence prosecutors can present at trial in a revived trade secret case against two former Deloitte employees, curtailing use of an internal investigative report from the company they joined and restricting how "trade secrets" may be used to describe allegedly confidential materials.
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April 15, 2026
Eaton Says Tax Court Can't Disregard Transfer Of $14B Asset
The U.S. Tax Court can't disregard Eaton's transfer of a $14 billion asset overseas because the IRS itself didn't challenge the transaction's validity, the company argued Wednesday in defending the interest rates and guarantee fees paid to its Irish parent in 2012 and 2013.
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April 15, 2026
LLCs Fight $120M In Denied Tax Breaks For Conservation
Three Texas partnerships challenged over $120 million in denied tax deductions for donations of conservation easements across land they said could be used for solar photovoltaic power plants, telling the U.S. Tax Court that the IRS improperly claimed the donations didn't qualify for the tax break.
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April 14, 2026
Siemens Says It Met Conditions For $671M Deduction
Siemens Medical Solutions is entitled to a $670.6 million foreign-dividend tax deduction because it met the three prerequisites set forth in the statute governing the deduction, the company told the U.S. Tax Court.
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April 14, 2026
Partnerships Dispute IRS Denial Of $67M In Easement Breaks
Two partnerships challenged the IRS in the U.S. Tax Court over penalties and additional taxes tied to separate conservation easement deductions, alleging the agency had failed to explain why it denied their $33 million and $34 million tax breaks.
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April 14, 2026
Guam Extends Tax Filing, Payment Deadlines Due To Storm
Guam's governor extended tax-filing and payment deadlines in anticipation of the impacts of a typhoon, according to a representative of the governor's office and a joint information center release.
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April 14, 2026
Customs Casts Doubt On Automating Certain Tariff Refunds
U.S. Customs and Border Protection's automated tariff refund system is nearly complete, but thousands of imports may require a more cumbersome manual process that could undermine the agency's other priorities, an official told the U.S. Court of International Trade on Tuesday.
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April 14, 2026
IRS Wrongly Pulled Fuel Co.'s Tax License, Court Says
The Internal Revenue Service's revocation of a fuel distributor's designation for recovering taxes it paid on exempt sales to state and local governments was arbitrary and capricious, a Florida federal judge said in siding with the company in its $1.8 million tax refund case.
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April 14, 2026
2nd Circ. Urged To Rethink IRS Win In Foreign Reporting Case
A New York business owner asked the Second Circuit to rethink a panel's decision that held the IRS could automatically assess and administratively collect certain foreign information reporting penalties, arguing that the ruling deepens a nationwide conflict about the agency's assessment authority.
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April 13, 2026
4th Circ. Urged To Back $21M Cut To Conservation Deduction
The U.S. Tax Court considered a property's potential for mineral mining when it shaved more than $21 million from a North Carolina partnership's tax deduction for donating a conservation easement, the IRS told the Fourth Circuit on Monday, urging it to uphold the reduction.
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April 13, 2026
5th Circ. Finds Ban On Home Distilling Unconstitutional
A federal ban on home distilleries that dates to the early temperance movement violates the U.S. Constitution's limits on congressional taxing power, the Fifth Circuit said in siding with hobbyists, including one who said he wants to experiment with apple-pie vodka recipes in his garage.
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April 13, 2026
IRS Updates Corp. Bond Monthly Yield Curve For March
The IRS updated the corporate bond monthly yield curve used in calculations for defined benefit plans for March on Monday, as well as corresponding segment rates and the interest rate for 30-year U.S. Treasury Department securities.
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April 13, 2026
Weil Adds Kirkland, DLA Piper Attys To Private Funds Platform
Weil Gotshal & Manges LLP announced two additions to its private funds platform on Monday, one from Kirkland & Ellis and the other from DLA Piper.
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April 13, 2026
IRS Updates Rates For Foreign Insurance Co. Equations
The Internal Revenue Service on Monday published updated domestic asset/liability and yields percentages for 2025 that foreign life insurance companies and foreign property and liability insurance companies need to compute their minimum effectively connected net investment income.
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April 13, 2026
IRS Cancels Hearing On Tax Preparer ID User Fee
The IRS has canceled an April 24 hearing on proposed regulations that would lower the application and renewal fee for a tax return preparer identification number to $10 from $11 after receiving no requests to testify, the agency said Monday.
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April 10, 2026
Tax Deal Coverage Row Must Precede Tort Claims, Judge Says
A Georgia federal judge won't allow a conservation easement entity to litigate tort claims against its insurance broker while arbitrating a dispute with its insurer over coverage for an IRS settlement, ruling that those claims could only be sorted out after an initial coverage determination.
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April 10, 2026
DC Circ. Scraps Foley's Atty Fee Win In 13-Year IRS Saga
A D.C. Circuit panel on Friday vacated a district court ruling giving Foley & Lardner LLP first dibs on nearly $800,000 in fees for representing a conservative nonprofit in a 13-year-old suit against the Internal Revenue Service, giving Bopp Law Firm a chance to argue for a larger cut of the pie.
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April 10, 2026
Social Media Influencer Gets 6 Years For $20M Ponzi Scheme
A social media finance influencer who pled guilty to wire fraud and abetting a false tax filing tied to a $20 million real estate Ponzi scheme was sentenced Friday to six years in prison by an Ohio federal judge.
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April 10, 2026
Federal Tax Policies To Watch This Spring
As Congress returns to Washington, D.C., after a two-week Easter break, there are several areas where lawmakers might devote their attention, including legislation that would overhaul tax administration and tax proposals that could be included in budget reconciliation.
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April 10, 2026
Ohio Couple Dispute Disallowed S Corps.' Basis In Tax Court
An Ohio couple and their Minnesota corporation are disputing combined tax deficiencies of $3.9 million, most of it related to the Internal Revenue Service's determination that they lacked basis in S corporations, one of them a NASCAR Truck Series racing team.
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April 10, 2026
Dems Question Housing Director Over Tax-Exempt Payment
Two Senate Finance Committee Democrats questioned the Federal Housing and Finance Agency director Friday about a payment by a nonprofit he controlled to another tax-exempt nonprofit organization linked to President Donald Trump that was potentially misrepresented in IRS filings.
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April 10, 2026
First Phase Of Tariff Refund System To Launch April 20
The first phase of an electronic system allowing U.S. importers to claim refunds for tariffs paid under the global regime struck down by the U.S. Supreme Court will launch April 20, U.S. Customs and Border Protection said Friday.
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April 10, 2026
IRS Floats Excise Tax Regs On Overseas Money Transfers
Individuals who send funds to people abroad via a remittance transfer provider using cash, money orders, cashier's checks, traveler's checks and similar financial instruments would trigger a new 1% excise tax on the total amount remitted under proposed regulations the IRS unveiled Friday.
Expert Analysis
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Bar Exam Reform Must Expand Beyond A Single Updated Test
Recently released information about the National Conference of Bar Examiners’ new NextGen Uniform Bar Exam highlights why a single test is not ideal for measuring newly licensed lawyers’ competency, demonstrating the need for collaborative development, implementation and reform processes, says Gregory Bordelon at Suffolk University.
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A Simple Way Courts Can Help Attys Avoid AI Hallucinations
As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.
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Supreme Court's Criminal Law Decisions: The Term In Review
Though the U.S. Supreme Court’s criminal law decisions in its recently concluded term proved underwhelming by many measures, their opinions revealed trends in how the justices approach criminal cases and offered reminders for practitioners, says Kenneth Notter at MoloLamken.
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Budget Act's Deduction Limit Penalizes Losing Gamblers
A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Lessons On Parallel Settlements From Vanguard Class Action
A Pennsylvania federal judge’s unexpected denial of a proposed $40 million settlement of an investor class action against Vanguard highlights key factors parties should consider when settlement involves both regulators and civil plaintiffs, say attorneys at Ropes & Gray.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Mulling Worker Reclassification In Light Of No Tax On OT
The One Big Beautiful Bill Act's no-tax-on-overtime provisions provide tax relief for employees who regularly work overtime and are nonexempt from the Fair Labor Standards Act, but reclassifying employees may lead to higher compliance costs and increased wage and hour litigation for employers, says Steve Bronars at Edgeworth Economics.
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Clean Energy Tax Changes Cut Timelines, Add Red Tape
With its dramatic changes to energy tax credits, the One Big Beautiful Bill Act will reshape project financing and investment planning — and wind and solar developers, especially those in the early stages of projects, face stricter timelines and heightened compliance challenges, says Dan Ruth at Balch & Bingham.