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Federal
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June 01, 2026
Int'l Tax In May: Tariff Refunds Begin, New Levies Thrown Out
The U.S. Court of International Trade held last month that the temporary tariffs imposed by President Donald Trump under Section 122 of the Trade Act are illegal, and companies saw the first refunds of the levies they were meant to replace. The European Union, meanwhile, strengthened the safeguards in the trade deal it reached with the U.S. last year. Here, Law360 looks at some of the biggest international tax developments from May.
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June 01, 2026
Tenn. Partnership Wants $34M Deduction For 158-Acre Gift
A Tennessee partnership said the IRS was wrong to disallow its charitable deduction of $34.5 million for over 158 acres in Marion County that it donated to a conservation group in 2021.
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June 01, 2026
Habitat Protection Warrants $40M Tax Break, Partnership Says
A Georgia partnership challenged the IRS' disallowance of a $40.1 million deduction for its donation of 352 acres to a nature conservatory in 2021, saying the land provides a natural habitat for two threatened and one endangered species.
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June 01, 2026
IRS Cloud Data Platform Has User Access Issues, TIGTA Says
An IRS platform meant to improve operations and customer service has issues that hurt the agency's ability to manage user access, the Treasury Inspector General for Tax Administration said in a report released Monday.
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June 01, 2026
IRS Seeks To Raise Estate Tax Closing Letter Fee To $76
The Internal Revenue Service on Monday proposed a fee increase to $76 for people who request a letter confirming the agency's receipt and exam completion of an estate tax return after taking account of additional factors that go into processing such requests.
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May 29, 2026
Weekly Internal Revenue Bulletin
The Internal Revenue Service's weekly bulletin, released Friday, included rules dropping a requirement for partnerships to include information in tax returns to help partners who sold interests in businesses with noncapital assets determine their gain or loss.
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May 29, 2026
Expat Ordered Arrested For Skipping $20M FBAR Hearing
A Florida federal judge ordered the arrest of an expatriate U.S.-German citizen for failing to appear at a hearing to discuss civil sanctions over his failure to pay a nearly $20 million tax judgment for not disclosing foreign bank accounts.
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May 29, 2026
Consultant In Rivera FARA Trial Asks For Redo
A political consultant convicted alongside ex-Florida Rep. David Rivera asked for a new trial Friday, arguing that the government "did not come close to proving" that she was guilty of willfully failing to register as a foreign agent for her work on a $50 million contract with a unit of Venezuela's state-owned oil company.
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May 29, 2026
Blood Test Lab Owner Gets 4 Years For $11M Tax Evasion
The owner of a blood-testing laboratory was sentenced to more than four years in federal prison after evading $11.2 million in taxes by using an accomplice to illegally collect Medicare reimbursements made to the company, California federal prosecutors said.
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May 29, 2026
IRS Gives Inflation-Adjusted HSA Amounts For 2027
The IRS on Friday increased the annual limit on deductions for health savings accounts by $100 for the coming year, upping deductions for an individual with self-only coverage under a high deductible plan to $4,500 for 2027, compared with $4,400 in 2026 to account for inflation.
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May 29, 2026
CPAs Ask For Clearer Guidance On Trump Accounts
The IRS should issue final regulations that clarify two issues regarding the new tax-advantaged brokerage accounts for newborns called Trump accounts, including that the default responsible party for the accounts is the legal guardian or fiduciary of the eligible child, an accountants group said.
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May 29, 2026
Fla. Man Sentenced To 18 Months For $7M Biofuel Tax Fraud
The owner of a Florida renewable fuel company was sentenced to 18 months in prison followed by two years of supervised release for a scheme that generated more than $7 million in fraudulent fuel tax credits, the U.S. Department of Justice announced Friday.
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May 29, 2026
Taxation With Representation: Latham, White & Case, Vischer
In this week's Taxation With Representation, Fertitta Entertainment acquires Caesars Entertainment, Eli Lilly and Co. buys three companies involved in vaccine development, and nuclear energy company Newcleo Ltd. says it plans to go public by merging with a special purpose acquisition company, NewHold Investment Corp. III.
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May 29, 2026
Foreign Gov't Income Regs Aren't Retroactive, Treasury Says
The U.S. Treasury Department published guidance Friday clarifying that 2025 proposed rules regarding foreign sovereign wealth fund investment in the U.S. would not apply retroactively to the existing holdings of foreign governments.
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May 29, 2026
IRS May Have OK'd Ineligible E-File Providers, TIGTA Says
The Internal Revenue Service accepted 116,000 e-file provider applications between January 2022 and March 2025, but it accepted 138 individuals into the program who were ineligible, the Treasury Inspector General for Tax Administration said in a report released Friday.
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May 29, 2026
IRS Issues Energy Production Credit's 2026 Inflation Factor
The IRS on Friday released the inflation adjustment factor and reference price used to determine this year's availability of the renewable electricity production tax credit, which expired in 2025 but remains available for facilities that began construction before then.
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May 29, 2026
Trump Ordered To Respond To Claims IRS Deal Was Fraud
President Donald Trump must respond to allegations made by a group of former federal judges that his settlement with the U.S. Department of Justice resolving his $10 billion suit against the Internal Revenue Service defrauded the court, the Florida federal judge who presided over the case said Friday.
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May 28, 2026
Ex-Prosecutor Wants Trump 'Slush Fund' Payments Blocked
A former federal prosecutor who worked on Jan. 6, 2021, insurrection cases was among a handful of individuals and groups Thursday who pressed federal courts to issue temporary restraining orders blocking payouts from President Donald Trump's $1.8 billion "slush fund," according to motions filed in Virginia and Washington, D.C.
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May 28, 2026
Hospital's $11.5M COVID Tax Credit Suit Clears Dismissal Bid
A Washington federal judge refused to throw out a hospital's lawsuit seeking $11.5 million from the federal government under a COVID-19 relief program, ruling on Thursday that Tri-State Memorial Hospital has plausibly alleged that it partially suspended its operations because of a government order.
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May 28, 2026
States Say Fed. Circ. Should Keep Tariff Block During Appeal
The Federal Circuit shouldn't stay an injunction blocking the collection of Section 122 tariffs from two businesses and Washington state while the federal government appeals the trade court ruling because the appeal is likely to fail, the businesses and 24 states said Thursday.
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May 28, 2026
Detroit Ex-Mayor Can't Prevent Seizure Of Bank Account
Former Detroit Mayor Kwame Kilpatrick will have 100% of the funds in a bank account tied to him garnished by the U.S. government for distribution in accordance with his criminal judgment, a Michigan federal judge ordered Thursday.
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May 28, 2026
IRS Ordered To Repay Law Firm $1.5M For Mistaken Levy
A Maryland federal court ordered the U.S. government to pay back over $1.5 million to a Baltimore law firm, finding the government failed to prove the firm is an alter ego of one of its clients that failed to pay its corporate taxes.
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May 28, 2026
Dem Sens. Ask DOJ To Preserve Trump-IRS Settlement Docs
Two Democratic Senate leaders asked the U.S. Department of Justice to preserve any records related to the settlement of President Donald Trump's suit against the IRS in a letter published Thursday, signaling that further investigations may be coming.
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May 28, 2026
Tax Penalties Apply To Man Who Kept Cancer Research Funds
A man who pocketed the proceeds and reported no income from the company he purportedly created for breast cancer research owes deficiencies of $174,000 and almost as much — $170,000 — in penalties, the U.S. Tax Court found Thursday.
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May 28, 2026
Goldstein Says Bad Jury Instructions Warrant New Trial
SCOTUSblog founder Tom Goldstein said that the prosecutors who convicted him on 12 tax and mortgage fraud charges in February are now contradicting arguments they made at the end of his trial in their attempt to deny him a bench acquittal or new trial.
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.