US Coverage
Law360 | The Practice of Law
State Specific Coverage
Law360 Authority | Deep News & Analysis
Federal
-
June 29, 2026
2nd Circ. Revives Penalty Collection Fight In $380M Tax Case
The Second Circuit revived penalty collection challenges Monday by six companies found to owe $380 million to the IRS from participating in a tax scheme, saying an appeals officer's failure to verify that fines had been approved by a supervisor invalidated the collection process.
-
June 29, 2026
Seattle Judge Merges Amazon IEEPA Tariff Refund Suits
A federal judge in Seattle consolidated a pair of proposed class actions brought by Amazon customers looking to recover millions of dollars in refunds for the now-invalidated International Emergency Economic Powers Act tariffs, as the two suits made essentially identical allegations.
-
June 29, 2026
IRS Offers Gift Tax Safe Harbor Guidance For Trump Accounts
The Internal Revenue Service is providing a gift tax reporting safe harbor for certain contributions to the new tax-advantaged brokerage accounts for newborns known as Trump Accounts, according to guidance released Monday.
-
June 29, 2026
Former NJ AG Pushes To End Suit Over Tossed RICO Case
Former New Jersey Attorney General Matt Platkin asserts that a lawsuit from a former CEO indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross III squarely implicates the protections afforded to prosecutors.
-
June 29, 2026
IRS Hasn't Fully Met Veteran Hiring Goal, TIGTA Says
The Internal Revenue Service didn't meet the 14% veteran hiring goal set by the U.S. Department of the Treasury, the Treasury Inspector General for Tax Administration said in a report released Monday.
-
June 29, 2026
Partnership Asks To Restore $3.7M In Captive Deductions
The IRS shouldn't have disallowed more than $3.7 million in deductions claimed by a partnership on premiums paid to five captive insurance companies because the transactions had economic substance, the partnership told the U.S. Tax Court.
-
June 29, 2026
Cole Schotz Adds Tax Atty In Miami From Day Pitney
Cole Schotz PC announced Monday that it has hired a Day Pitney LLP attorney to bolster its capacity to advise high-net-worth individuals and other clients on tax, trust and estate matters.
-
June 29, 2026
Tax Attys Cite Justices' Venue Ruling In Seeking 4th Circ. Redo
A father-daughter attorney duo is asking the full Fourth Circuit to rethink their convictions in a $22 million tax avoidance scheme, arguing a U.S. Supreme Court decision that came down just two days after a panel affirmed their guilty verdicts supports their argument that prosecutors pursued charges in the wrong state.
-
June 29, 2026
Justices Strike Down Humphrey's Presidential Firing Limits
The president has unlimited authority to fire members of independent agencies, the U.S. Supreme Court ruled Monday in a major win for President Donald Trump's campaign against officials at the Federal Trade Commission and beyond.
-
June 26, 2026
PACER Fees Will Rise To Fund Cyber Defense Upgrades
The federal judiciary announced Friday it will temporarily increase the fees for electronic access to court records to pay for a potential $800 million upgrade that will modernize and strengthen court records systems PACER and CM/ECF, an upgrade it previously said is needed to respond to escalating cyberattacks.
-
June 26, 2026
Firm Can't Shoot Down IRS Microcaptive Rules, Court Says
The IRS' reporting rules for microcaptive insurance companies aren't unreasonable, a Texas federal court said Friday, shooting down a global tax consultancy's bid to vacate them.
-
June 26, 2026
Treasury Wary Of Challenges After Loper Bright, Official Says
The U.S. Department of the Treasury is less likely to take regulatory positions that could be challenged partly because of the heightened litigation risk following the U.S. Supreme Court's Loper Bright ruling, a department official said Friday.
-
June 26, 2026
High Court Ruling Backs Broker On IRS Penalty, Court Told
A recent U.S. Supreme Court decision upholding agency fines without a jury trial supports an insurance broker's challenge to a $6.6 million tax penalty imposed by the Internal Revenue Service, the broker told a Pennsylvania federal court.
-
June 26, 2026
Trump Threatens 100% Tariff For EU Nations Planning DSTs
President Donald Trump threatened to impose a 100% tariff on imports entering the U.S. from countries in the European Union planning to levy new digital service taxes, according to a social media post Friday.
-
June 26, 2026
Tax Court Tosses Meta's Interest Claim In $16B Dispute
The U.S. Tax Court said it has no jurisdiction to hear Meta's challenge to the IRS assessing interest on the company until it has decided whether a deficiency or overpayment exists in the company's underlying case over a $15.9 billion tax bill, according to an order.
-
June 26, 2026
IRS Mulling Digital Asset Disclosure Program, Official Says
The Internal Revenue Service is weighing whether to create a stand-alone voluntary disclosure practice for digital assets, the head of the agency's criminal investigation unit said Friday.
-
June 26, 2026
Taxation With Representation: Sidley, Paul Weiss, Kirkland
In this week's Taxation With Representation, Germany's Merck KGaA acquires life sciences tools supplier Bio-Techne Corp., drugmaker AbbVie buys clinical-stage biotechnology company Apogee Therapeutics, and building materials supplier CRH acquires infrastructure products maker Arcosa Inc.
-
June 26, 2026
DOJ Fraud Division To Prioritize Tax Crimes, Official Says
The new fraud enforcement division at the U.S. Department of Justice is moving to pursue tax fraud crimes aggressively, an official said Friday, saying the division is characterizing the effort as an "emergency" to maximize efforts.
-
June 26, 2026
DOJ Tax Litigation Official Expects Appellate Cases To Rise
More tax cases are likely to be appealed as textualist interpretations of statutes gain in suits and litigants increasingly invoke recent U.S. Supreme Court precedent, a U.S. Department of Justice official said Friday.
-
June 25, 2026
11th Circ. Judges Question Coke's View Of IRS As Arbitrary
Judges for the Eleventh Circuit probed attorneys for Coca-Cola and the government Thursday about whether the IRS was arbitrary in abandoning its position in a closing agreement the beverage company had relied on for decades to calculate its transfer prices with related foreign suppliers.
-
June 25, 2026
SCOTUSblog Founder Goldstein Blasts 'Inflated' DOJ Tax Math
Convicted SCOTUSblog founder Tom Goldstein and federal prosecutors are clashing again over their dramatically divergent sentencing recommendations, with the defense accusing the government of presenting a "one-dimensional caricature" of the famed lawyer in seeking an eight-year sentence, and prosecutors accusing him of potentially deleting "secret chats" with his gambling backers.
-
June 25, 2026
NC Tax Preparer Will Pay $13.9M For COVID Refund Scheme
A North Carolina woman who owned a tax return preparation business will be ordered to pay just under $13.9 million after she pled guilty to conspiring to prepare false tax returns, according to a press release from the U.S. Attorney's Office for the Eastern District of North Carolina.
-
June 25, 2026
Clinic Manager Asks 4th Circ. To Upend 6-Year Fraud Sentence
A clinic manager who paid patients in gift cards is challenging her six-year prison sentence, telling the Fourth Circuit on Thursday that a federal judge failed to consider other mitigating factors when sentencing her for healthcare fraud and failing to file a tax return.
-
June 25, 2026
Spanish Broadcasting Gets Green Light For Ch. 11 Plan
A Delaware bankruptcy judge said Thursday he will confirm Spanish-language radio station operator Spanish Broadcasting System's Chapter 11 plan once he gets the final draft of its plan documents, largely overruling an outstanding objection.
-
June 25, 2026
IRS Had No Exit Strategy For Cloud-Run Systems, TIGTA Says
Most of the IRS' cloud-managed contracts did not include all elements of an exit strategy that would allow the agency to transition seamlessly to an alternative cloud if necessary, the Treasury Inspector General for Tax Administration said in a report Thursday.
Expert Analysis
-
E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
-
What To Do If A Retirement Plan Participant Is Deported
Given recent immigration policy changes in the U.S., many businesses are experiencing employee deportations, but retirement plan administrators should still pay and report benefits to avoid violating the plan, the Employee Retirement Income Security Act or tax reporting requirements, says Teri King at Smith Gambrell.
-
Defeating Estoppel-Based Claims In Legal Malpractice Actions
State supreme court cases from recent years have addressed whether positions taken by attorneys in an underlying lawsuit can be used against them in a subsequent legal malpractice action, providing a foundation to defeat ex-clients’ estoppel claims, says Christopher Blazejewski at Sherin and Lodgen.
-
The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
-
Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
-
Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
-
When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
-
How Gov't May Use FARA To Target 'Domestic Terrorism'
After the Trump administration’s recent memo directing law enforcement to use the Foreign Agents Registration Act to prosecute domestic terrorism, nonprofit organizations receiving funding from foreign sources must assess their registration obligations under the statute, say attorneys at Pillsbury.
-
Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.
-
5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.
-
It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
-
Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
-
IRS Shutdown Backlog May Trigger Collection, Refund Chaos
As the IRS continues to send automated collection notices amid the ongoing federal government shutdown, a mounting backlog of unprocessed refunds, collections filings and mail is causing problems for taxpayers that will continue even after the shutdown ends, says Meeren Amin at Fox Rothschild.