US Coverage
Law360 | The Practice of Law
State Specific Coverage
Law360 Authority | Deep News & Analysis
Federal
-
August 27, 2026
Grocers' Microcaptive Valid For Tax Benefits, 7th Circ. Told
Chicagoland grocery chain owners' in-house insurance arrangement is a valid insurance transaction "and should be respected as such," they told the Seventh Circuit, saying their business should be allowed to claim microcaptive tax benefits to reduce its taxable income.
-
August 27, 2026
Couple Did Not Back Up Business Deductions, Tax Court Says
An Idaho couple with several businesses, including an accounting company, rental properties and horse breeding, failed to properly substantiate their deduction claims for related expenses such as travel, meals and entertainment, a U.S. Tax Court judge ruled Thursday.
-
August 27, 2026
Tax Court Won't Add Docs In Whistleblower Award Row
A self-proclaimed whistleblower cannot expand the administrative record in his fight for an award denied by the Internal Revenue Service because he hasn't shown the additions he proposed are necessary, the U.S. Tax Court said Thursday.
-
August 27, 2026
Canadian Charity Loses Bid For Dividend Tax Refund From US
A Canadian charity cannot receive a tax refund from the Internal Revenue Service for U.S.-sourced dividend income from a unit trust because the U.S.-Canada tax treaty doesn't grant Canadian unit trusts that benefit, the United States Court of Federal Claims ruled.
-
August 27, 2026
Claims Court Halts BMW's $38M Tax Bid Over COVID Tolling
The U.S. Court of Federal Claims paused reviewing luxury automaker BMW's $38.4 million tax refund suit until an appeals court issues a decision in a similar case over the tolling of a COVID-19-era filing deadline.
-
August 27, 2026
IRS Should Improve Retrieval Of Workers' Tech, TIGTA Says
The IRS should improve its process for retrieving information technology assets such as laptops, portable printers and smartphones from employees who leave the agency, the Treasury Inspector General for Tax Administration said in a report released Thursday.
-
August 27, 2026
UN Cross-Border Tax Draft Risks Double Taxation, NFTC Says
A proposed cross-border services tax framework from the United Nations could lead to double taxation due to its wide-ranging scope and broad sourcing rules, the National Foreign Trade Council said.
-
August 27, 2026
Tax Pro Avoids Jail For Role In 'Singapore Solution' Fraud
A New York federal judge on Thursday allowed an English national to avoid prison for facilitating a $60 million tax evasion scheme, after he admitted helping wealthy clients move money from a Swiss bank through his Hong Kong financial services business.
-
August 27, 2026
NY Lawyer's Wage, Bias Suit Tossed Over Venue
A New York federal judge has tossed an attorney's wage and hour and race discrimination suit against Oklahoma-based Arnold & Smith Law, finding that the Eastern District of New York was the wrong venue because the events underlying her federal claims occurred elsewhere.
-
August 26, 2026
Eric Adams' Onetime Aide Says Feds' Bribery Rap Is Too Thin
A former chief of staff to ex-New York Mayor Eric Adams told a federal judge Tuesday that prosecutors' claims that a hotel owner secured a $6.8 million migrant housing contract by papering City Hall with bribes is woefully short on detail, and the government should be ordered to flesh it out.
-
August 26, 2026
4 Factors That May Decide Success Of IRS Easement Office
As practitioners scrambled to meet deadlines to settle clients' disputes over conservation easement tax deductions, the IRS made a surprise announcement this month that it would establish an office to solely focus on such cases. Here, Law360 looks at how four factors will affect whether the IRS achieves its stated plans for the office.
-
August 26, 2026
TIGTA Teams Up With DOJ To Dismantle Fraud Schemes
The Treasury Inspector General for Tax Administration announced Wednesday its partnership with the U.S. Department of Justice in the launch of an interagency team dedicated to dismantling fraud schemes, saying it has committed analysts and investigators to the effort.
-
August 26, 2026
Publix Fights IRS Over Denied $2.6M Research Tax Credit
Publix is challenging the IRS' denial of a $2.6 million tax credit for research and development, claiming that the $38.3 million it spent developing software and private-label products should qualify, according to a complaint filed in Florida federal court.
-
August 26, 2026
Prosecutors Say Goldstein Must Stay Behind Bars
Federal prosecutors told the Fourth Circuit on Tuesday to keep convicted Supreme Court attorney Thomas Goldstein behind bars while he appeals his conviction, arguing that he remains a serious flight risk with wealthy overseas connections and "an ongoing danger" whose tax crimes continued "even after conviction."
-
August 26, 2026
Man Gets 42 Months For Tax Crimes, Fraud, Must Pay $1.2M
An Oregon businessman who withheld employment taxes from employees' pay but did not pay the taxes to the IRS was sentenced to 42 months in prison for tax evasion and other crimes and ordered to pay nearly $1.2 million in restitution, the U.S. Department of Justice said.
-
August 26, 2026
Next Phase Of IEEPA Refund System 'Temporarily Delayed'
U.S. Customs and Border Protection has "temporarily delayed" the rollout of the next portion of its system for refunds of the struck-down global tariff regime while it makes sure the system doesn't incorrectly affect other paid duties, it told the U.S. Court of International Trade.
-
August 25, 2026
Deloitte Strikes $21.5M Deal With Feds Over DEI Policies
The U.S. Department of Justice said Tuesday that Deloitte will pay $21.5 million to resolve allegations that its diversity, equity and inclusion policies discriminated against workers because of their race and sex and violated the False Claims Act.
-
August 25, 2026
Texas Workers Lose Bid To Halt IRS Wage Withholding Rules
Two workers aren't entitled to injunctive relief from IRS regulations that directed employers to overdeduct taxes from their employees' paychecks, a Texas federal court ruled, saying the pair's injury doesn't outweigh the harm that would result from enjoining the agency from enforcing wage withholding.
-
August 25, 2026
MIT Asks For Lower Endowment Tax Rate On Unrealized Gains
The Massachusetts Institute of Technology asked the U.S. Department of the Treasury to allow universities subject to increased endowment tax rates to pay tax at a lower rate for unrealized gains earned before higher rates took effect under the 2025 federal budget bill.
-
August 25, 2026
Treasury Floats Foreign Income Rules After Budget Bill
The U.S. Treasury Department proposed regulations Tuesday that would address the 2025 federal budget bill's changes to how U.S. corporations account for the earnings of their offshore affiliates when calculating their taxable income.
-
August 25, 2026
Texas Man Can't Relitigate Tax Refund Bid, 5th Circ. Says
A Texas man who sued the federal government seeking income tax refunds for tax years 2002 through 2004 after the Internal Revenue Service collected the taxes following prior litigation can't relitigate his claims, the Fifth Circuit said.
-
August 25, 2026
Canada To Hit US With Retaliatory Tariffs, 'Dollar For Dollar'
The Canadian government struck back on Tuesday at the latest round of U.S. tariffs, announcing tariffs of its own of up to 50% on more than 800 categories of products worth CA$27.6 billion ($20 billion) that will come into force on Sept. 8.
-
August 25, 2026
Vedder Adds Benefits And Exec Comp Pro From Winston Taylor
Vedder has added a seasoned employee benefits and executive compensation partner from Winston Taylor LLP to join its practice as a new shareholder in Chicago, where she will advise clients on a wide range of retirement, health and welfare benefits issues, the firm announced Tuesday.
-
August 24, 2026
Reporting Prediction Market Wins A Safe Bet Amid IRS Silence
The IRS has yet to clarify how it will treat money people pocket from trading event contracts on prediction market platforms, but specialists urge against taking the agency's silence as an excuse to omit wins and losses from returns.
-
August 24, 2026
5th Circ. Says IRS Penalty Suit Is Beyond Court Review
The Internal Revenue Service's penalty imposed on a partnership for inaccurately reporting a Louisiana conservation easement transaction is considered a tax collection matter outside federal courts' jurisdiction, the Fifth Circuit ruled, declining to review a constitutional challenge against the penalty.
Expert Analysis
-
NY Times Word Puzzles Make Me A Better Lawyer
Every morning I let The New York Times humble me with word games, which offer a chance to recalibrate my brain before the day's chaos arrives and remind me that a solution — whether to a puzzle or employment law issue — almost always exists once I find the right angle, says Amy Epstein Gluck at Pierson Ferdinand.
-
Law School's Missed Lesson: Diagnose Before Arguing
Law school often skips over explicitly teaching students how to determine what kind of problem a case presents before they commit to a particular doctrinal path, which risks building arguments that are internally coherent but externally misaligned, says Melanie Oxhorn at Kobre & Kim.
-
Judges On AI: How Courts Can Survive The Tech Revolution
Colorado Supreme Court Justice Maria Berkenkotter and Colorado Court of Appeals Judge Lino Lipinsky de Orlov discuss how artificial intelligence has already fundamentally altered the legal system and offer tips for courts navigating deepfakes, hallucinations and a gap in access to AI tools.
-
3 AI Adoption Mistakes GCs Should Avoid
The pressure in-house legal teams face to quickly adopt artificial intelligence tools, combined with budget constraints and the need to evaluate a crowded market of options, sets the stage for implementation mistakes that are often difficult to undo, says former 23andMe general counsel Guy Chayoun.
-
4 Emerging Approaches To AI Protective Order Language
Over the last year, at least five federal district courts have issued or analyzed specific protective order provisions restricting the use of generative artificial intelligence platforms with protected materials, establishing that proactive AI-specific provisions are now standard practice and demonstrating that no single model works for every case, says Joel Bush at Kilpatrick.
-
Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved
While a New York federal judge’s recent ruling in U.S. v. Heppner resolved a privilege question surrounding client-side artificial intelligence use, it did not address how to mitigate the risks that can arise when confidential information enters the operative context of an AI system used by an attorney, says Jianfei Chen at Quarles & Brady.
-
How To Limit Accounting Fraud Risk As SEC Focus Persists
Despite the U.S. Securities and Exchange Commission's pullback on crypto, cybersecurity and recordkeeping cases, accounting fraud remains a core enforcement priority, making it important for public companies and auditors to strengthen controls, investigations and whistleblower processes, say attorneys at Pillsbury.
-
Speed Jigsaw Puzzling Makes Me A Better Lawyer
My passion for speed puzzling — I can complete a 500-piece jigsaw puzzle in under 50 minutes — has sharpened my legal skills in more ways than one, with both disciplines requiring patience, precision and the ability to keep the bigger picture in mind while working through the details, says Tazia Statucki at Proskauer.
-
Documenting Business Purpose After IRS' 10th Circ. Win
Following the Tenth Circuit’s recent Liberty Global v. U.S. decision, which held the economic substance doctrine does not require a threshold relevancy determination, taxpayers can prepare for potential audits by maintaining contemporaneous documentation and taking other steps that demonstrate the business purpose of transactions, say attorneys at Crowell & Moring.
-
2 AI Snafus Show Why Attys Can't Outsource Judgment
The recent incident involving Sullivan & Cromwell where citations in a filed motion were fabricated by artificial intelligence, as well as a punitive ruling from the Sixth Circuit in U.S. v. Farris, demonstrate that the obligation to supervise AI has belonged and always will belong to lawyers, says John Powell at the Kentucky School Boards Association.
-
How Data Center Accounting May Draw Enforcement Scrutiny
As public and media scrutiny of the data center industry intensifies, regulators, enforcement authorities and Congress will likely focus on accounting judgments that rely on aggressive assumptions, opaque financing structures or rapidly evolving collateral classes, heightening the risk of investigations and inquiries, say attorneys at King & Spalding.
-
Improving Well-Being In Law, 10 Years After Landmark Study
An important 2016 study revealed significant substance abuse and mental health issues among lawyers, and while the findings helped normalize the conversation around these topics, a decade later, structural change is still needed, says Denise Robinson at PLI.
-
How To Gear Up For Trump's Pharma Tariffs
President Donald Trump's proclamation establishing tariffs on certain pharmaceutical products holds a few areas of ambiguity that companies should review and prepare for before the tariffs come into effect later this year, say attorneys at Arnold & Porter.