As President Donald Trump and his administration continue to negotiate with trading partners seeking to lower tariff rates, countries with digital services taxes could find those measures build some leverage with U.S. negotiators aiming to eliminate them. 
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FRIDAY, JANUARY 23, 2026 Law360 iOS App Law360 Android App Follow Law360 on Facebook Follow Law360 on LinkedIn Follow Law360 on Twitter

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Digital Services Taxes May Give Leverage In US Trade Deals

By Dylan Moroses

As President Donald Trump and his administration continue to negotiate with trading partners seeking to lower tariff rates, countries with digital services taxes could find those measures build some leverage with U.S. negotiators aiming to eliminate them. 

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Goldstein Prosecutors Unveil Conflicting Cash Source Claims

By Jared Foretek

A former lawyer at SCOTUSblog founder Thomas Goldstein's firm said Thursday that Goldstein told coworkers that the more than $960,000 in cash he brought off a flight from Hong Kong — the source of which is integral to the government's case — had come from a client.

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Judge Severs Tax Charges From Ex-Rep's Foreign Agent Case

By Jack McLoone

A former Florida congressman will get to contest tax charges against him separately from a criminal indictment alleging he and a political consultant failed to register as foreign agents while lobbying on behalf of Venezuela's state oil company, a federal judge ruled.

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EXPERT ANALYSIS

Key False Claims Act Trends From The Last Year

The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.

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Series

Hosting Exchange Students Makes Me A Better Lawyer

Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.

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LITIGATION

Man Can't Blame Tax Preparer For Failure To File, IRS Says

By Molly Moses

A man found to have received income by using his company's cash as his own can't escape penalties by blaming his tax preparer for his failure to file, the government told the U.S. Tax Court.

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Tax Court Grants Spousal Relief To Doc In Abuse-Tainted Case

By Jack McLoone

The U.S. Tax Court granted full innocent spouse relief to a Massachusetts physician facing a six-figure tax bill after her husband made withdrawals from her retirement account, saying Thursday it would be inequitable for her to be liable after suffering years of abuse.

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Facts of IRS, Couple's Agreement Differ, Tax Court Says

By Asha Glover

A dispute over the details of an agreement between the Internal Revenue Service and a couple in a collection due process case bar the U.S. Tax Court from granting summary judgment to either party, the Tax Court said Thursday.

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Law360 Tax Authority Map

LAW FIRMS IN TODAY'S NEWS

Eversheds Sutherland

Gibson Dunn

Goldstein & Russell

Jones Walker LLP

Joseph Greenwald & Laake

Munger Tolles

Nicolaides Fink

COMPANIES IN TODAY'S NEWS

American Federation of Teachers

Bank of America Corp.

CVS Health Corp.

Eli Lilly & Co.

Executive Health Resources Inc.

Gilead Sciences Inc.

Illumina Inc.

National Association for the Advancement of Colored People

National Education Association

National Foreign Trade Council

Novo Nordisk A S

Omnicare Inc.

Organization for Economic Cooperation and Development

Pfizer Inc.

RTX Corp.

Rite Aid Corp.

Supervalu Inc.

U.S. Chamber of Commerce

GOVERNMENT AGENCIES IN TODAY'S NEWS

Florida House of Representatives

Internal Revenue Service

Office of the U.S. Trade Representative

U.S. Attorney's Office for the District of Maryland

U.S. Attorney's Office for the Southern District of Florida

U.S. Court of Appeals for the Eleventh Circuit

U.S. Court of Appeals for the Second Circuit

U.S. Court of Appeals for the Seventh Circuit

U.S. Court of Appeals for the Third Circuit

U.S. Department of Education

U.S. Department of Homeland Security

U.S. Department of Justice

U.S. District Court for the Central District of California

U.S. District Court for the Central District of Illinois

U.S. District Court for the District of Columbia

U.S. District Court for the District of Maryland

U.S. District Court for the District of New Jersey

U.S. District Court for the Eastern District of Pennsylvania

U.S. District Court for the Middle District of Florida

U.S. District Court for the Northern District of Texas

U.S. District Court for the Southern District of Florida

U.S. District Court for the Southern District of New York

U.S. District Court for the Western District of Washington

U.S. District Court of the District of New Hampshire

U.S. House of Representatives

U.S. Supreme Court

U.S. Tax Court

United Nations