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Federal
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March 05, 2026
Two Dozen States Sue Trump To Halt New Global Tariffs
A coalition of 24 states sued President Donald Trump's administration Thursday in the U.S. Court of International Trade to block global tariffs that the White House imposed shortly after the U.S. Supreme Court struck down an earlier round of tariffs.
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March 05, 2026
Tax Court Sets Texas As Man's Residence In Levy Feud
Texas is the legal residence of a man who owes the thousands of dollars to the Internal Revenue Service, the U.S. Tax Court said in a bench opinion Thursday in a tax levy dispute.
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March 05, 2026
IRS Proposes Digital Asset Broker Regs
Digital asset brokers would be allowed to provide statements electronically under proposed regulations released Thursday by the U.S. Department of the Treasury and Internal Revenue Service.
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March 05, 2026
IRS Begins Removal Of Partnership Basis-Shifting Regs
The U.S. Treasury Department and IRS officially proposed revoking partnership basis-shifting regulations Thursday that were meant to curb income tax abuse but have been criticized as burdening businesses.
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March 04, 2026
Fla. Court Urged To Toss $19M Tax Fine Decided With No Jury
A U.S.-German citizen asked a Florida federal court to toss a nearly $19.6 million tax penalty assessed by the IRS for failing to report foreign bank account information, telling a judge on Wednesday that he wasn't able to take his case before a jury.
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March 04, 2026
IRS Chief Says '26 Tax Filing Season Running Smoothly
The 2026 tax filing season is progressing smoothly, with about 55 million returns already submitted and taxpayers receiving refunds averaging $775 higher than last year, the Internal Revenue Service said Wednesday.
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March 04, 2026
Real Estate Owner Seeks Probation For $5M Tax Evasion
A commercial real estate owner found guilty of hiding nearly $5 million in income from the Internal Revenue Service asked a Washington federal court for a sentence of home confinement, saying he has changed his family business to eliminate the chances he will file false or late returns.
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March 04, 2026
CIT Judge Orders That All IEEPA Tariffs Must Be Refunded
The U.S. government must refund any tariff charged under President Donald Trump's now-struck-down International Emergency Economic Powers Act tariff regime, regardless of whether the affected company filed suit at the U.S. Court of International Trade seeking a refund, a CIT judge ordered Wednesday.
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March 04, 2026
11th Circ. Shouldn't Apply 3M Ruling To Coke, Gov't Says
The Eleventh Circuit should not apply the reasoning used by the Eighth Circuit in its October ruling for 3M Co. to allow Coca-Cola to indefinitely defer taxes it owes under IRS transfer pricing regulations, the U.S. government said Wednesday.
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March 04, 2026
US To Hike Global Tariffs To 15% This Week, Bessent Says
The U.S. will "likely" raise the rate of its global tariff regime to 15% this week, Treasury Secretary Scott Bessent said Wednesday, all but ensuring that the country's total tariff rates will exceed agreed-upon limits in many key trade deals.
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March 04, 2026
IRS Puts 7 Countries On Time Requirement Waiver List
The Internal Revenue Service has added seven countries, including Haiti, Ukraine and Iraq, to the list of countries for tax year 2025 where minimum time requirements for individuals electing to exclude their foreign earned income are waived.
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March 04, 2026
Texas Couple Owes $1.8M From Nix Of Farming Deduction
A Texas couple that had claimed three years of farming losses owes deficiencies of just over $1.8 million for 2015-18, the U.S. Tax Court said in an order and decision upholding IRS computations in the case.
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March 04, 2026
Tax Court Urged To Restore $20M Easement Deduction
A partnership belonging to two conservationists challenged the Internal Revenue Service's rejection of its $20 million tax deduction for donating a protective easement in South Carolina, telling the U.S. Tax Court that land values around the property had risen substantially.
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March 04, 2026
Firm's Suit Against GILTI Regs Fails On Details, DC Court Told
A law firm failed to articulate the costs it incurred for complying with tax regulations for overseas income, the U.S. told a D.C. federal court, urging it to toss the firm's suit alleging the rules disproportionately burden small businesses.
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March 04, 2026
Tariffs To Offset Some GDP Gains From Tax Cuts, Report Says
If kept permanently, President Donald Trump's tariffs would offset more than a quarter of gross domestic product growth expected from tax cuts in the 2025 federal budget law while making up for a smaller fraction of the law's reductions to revenue, according to the Tax Foundation.
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March 04, 2026
Global Business Group Asks To Cut Debt-Equity Regs
A group that advocates for international business investments in the U.S. asked the U.S. Treasury Department to withdraw remaining Obama-era tax regulations on distributions and consolidated returns that it said hurt investors.
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March 03, 2026
Dems' Plan To Regain House Will Target Trump's Tax Policies
House Democrats emerged from a three-day legislative issues conference with a strategy to persuade voters to hand them congressional control in November focusing on promises to lower prices for working-class Americans while criticizing the economic chaos they attribute to President Donald Trump's tariff, tax and immigration policies.
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March 03, 2026
Md. Doctor Liable For Payroll Taxes, Court Says
A Maryland physician is legally responsible for more than $147,000 in unpaid payroll taxes even though the liability stemmed from his brother's embezzlement of the family's business funds, a U.S. Tax Court judge said Tuesday.
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March 03, 2026
Fed. Circ. Wrestles With Treaty Language In Tax Credit Fights
A Federal Circuit panel grappled Tuesday with how to interpret a phrase in the U.S. government's tax treaties with Canada and France that allows foreign tax credits subject to limitations in the Internal Revenue Code as it weighed two refund disputes.
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March 03, 2026
IRS Sets 2026 Car Depreciation Deduction Limits
Some vehicles placed in service in 2026 will be eligible for an additional depreciation deduction of up to $20,300 for the first tax year, the Internal Revenue Service said Tuesday.
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March 03, 2026
DC Circ. Urged To Aid Discovery In ICE-IRS Data-Sharing Case
A taxpayer group challenging the legality of a deal allowing the Internal Revenue Service to share taxpayer location information with immigration authorities asked the D.C. Circuit to remand part of the case to investigate the IRS' admission that it improperly shared addresses under the agreement.
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March 03, 2026
Gov't Goes After $19M In Biofuel Tax Credit Fraud Case
A businessman who owes more than $19 million to a company subject to forfeiture over its involvement in a $511 million biofuel tax credit fraud must hand over the money to the federal government now that a catfishing scheme targeting him is resolved, the government told a Utah federal court.
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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.
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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.
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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.
Expert Analysis
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Adapting To Private Practice: From DOJ Enviro To Mid-Law
Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.
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Legal Ethics Considerations For Law Firm Pro Bono Deals
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.
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10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
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.
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Notable Q1 Updates In Insurance Class Actions
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.
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Power To The Paralegals: The Value Of Unified State Licensing
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.
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10 Soft Skills Every GC Should Master
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.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
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.
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Tracking The Evolution In Litigation Finance
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.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
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.
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Maximizing Exemptions Before TCJA Rides Into The Sunset
Excerpt from Practical Guidance
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.
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A Cold War-Era History Lesson On Due Process
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.
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How BigLaw Executive Orders May Affect Smaller Firms
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.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
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.