Federal

  • December 02, 2025

    ACA Expansion Lapse May Impede Organ Access, Panel Told

    Allowing the Affordable Care Act's premium tax credit expansion to lapse would make it harder for Americans to be listed for organ transplants, potentially dampening an upward trend in transplants in the years since the expansion was enacted, a panelist told House lawmakers Tuesday.

  • December 02, 2025

    Okla. Urges Justices To Turn Down Tribal Tax Case

    The Oklahoma Supreme Court properly ruled that a member of the Muscogee (Creek) Nation owes Oklahoma income tax, the state's tax commission told the U.S. Supreme Court on Tuesday, urging the court to deny the member's petition for review.

  • December 02, 2025

    Chevron Unit Entitled To $80M In Tax Credits, Tax Court Told

    A Chevron subsidiary and chemicals supplier that operates internationally is entitled to more than $80 million in tax credits for energy investments and research related to plastics production, the company has told the U.S. Tax Court in challenging denials by the Internal Revenue Service.

  • December 01, 2025

    House Votes To Expand Tax Court's Subpoena Power

    The House approved legislation Monday that would grant the U.S. Tax Court the power to issue subpoenas for pretrial production of documents and would apply mandatory recusal rules to the court's judges.

  • December 01, 2025

    Mich. County's Tax Sale Violates Constitution, Justices Told

    A Michigan county violated the takings clause of the U.S. Constitution when it took title to a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner, the homeowner's estate told the U.S. Supreme Court on Monday.

  • December 01, 2025

    Trump Tariff Refund Rights Should Be Preserved, Costco Says

    The federal government should have to refund President Donald Trump's emergency tariffs paid by Costco Wholesale Corp., the company told the U.S. Court of International Trade.

  • December 01, 2025

    Tax Court Slashes $10M Ga. Easement Deduction

    A partnership overvalued its donation of a conservation easement across vacant land in Georgia by more than $10 million, a U.S. Tax Court judge concluded Monday, slashing the partnership's tax deduction and upholding penalties against it for overstating the property's value.

  • December 01, 2025

    Couple Can't Deduct Int'l Business Expenses, Tax Court Says

    A Kansas couple cannot deduct expenses on their personal income tax returns for money sent to two foreign corporations co-owned by the husband because they weren't classified as pass-through entities, the U.S. Tax Court said in an opinion released Monday.

  • December 01, 2025

    Attys Seek $99M From Colgate-Palmolive ERISA Pension Deal

    Attorneys representing Colgate-Palmolive retirees asked a New York federal court to approve $99 million in attorney fees and expenses from a $332 million megadeal ending claims the company skimped on pensioners' lump-sum retirement payouts, a request that comes after the court initially signed off on the settlement in October.

  • December 01, 2025

    Mental Exam Ordered For Man Accused In Tax Shelter Scheme

    A man accused of promoting abusive tax shelters may be unable to understand legal proceedings against him or help defend himself, a Colorado federal court found, ordering him to undergo a mental competency exam ahead of his trial.

  • December 01, 2025

    Judge Dismisses Minn. County's 3,000-Acre Land Trust Suit

    A federal judge has given a summary judgment win to the Interior Department in a challenge by a Minnesota county and townships over more than 3,000 acres taken into trust for the Mille Lacs Band of Ojibwe, determining that the agency's decision was not arbitrary, capricious or contrary to law.

  • December 01, 2025

    5th Circ. Ends DOL Appeals Over Biden-Era Fiduciary Regs

    The Fifth Circuit shuttered two appeals from the U.S. Department of Labor that aimed to revive Biden-era regulations expanding the definition of a fiduciary under the Employee Retirement Income Security Act, after the agency told the appellate court it intended to drop the cases.

  • December 01, 2025

    Ex-United Pilots Ask Fed Circ. To Rethink Denying Tax Refund

    Retired United Airlines pilots who said they overpaid payroll taxes asked the Federal Circuit to rethink its ruling that they can't get partial refunds, saying a three-judge panel avoided the pilots' constitutional challenge to the government's power to tax unrealized income.

  • December 01, 2025

    IRS Finalizes Lowering Estate Tax Closing Letter Fee To $56

    The Internal Revenue Service finalized the $56 fee for taxpayers to request a letter that confirms the agency has received and finished examining an estate tax return, lowering the fee from $67, according to a final rule published on the Federal Register on Monday.

  • December 01, 2025

    Weekly Internal Revenue Bulletin

    The Internal Revenue Service's weekly bulletin included the increased limit for contributions to various retirement accounts, as well as increases to the catch-up contribution limit.

  • November 26, 2025

    Self-Employment Tax Applies To Partners, IRS Tells 1st Circ.

    An energy investment fund's limited partners are not exempt from self-employment tax, the IRS told the First Circuit on Wednesday, saying the partnership wrongly relied on state law to treat full-time partners as passive investors and exclude them from the levy.

  • November 26, 2025

    Split 6th Circ. Shields Baker Donelson, Not City Councilman

    In a published opinion, the Sixth Circuit has found that Baker Donelson Bearman Caldwell & Berkowitz PC is shielded by qualified immunity as outside counsel for the city of Nashville in litigation over the law firm's firing of a city election commission chair and member of the firm.

  • November 26, 2025

    11th Circ. Urged To Restore Cut To $17M Easement Deduction

    The Internal Revenue Service disregarded U.S. Supreme Court precedent in arguing that the U.S. Tax Court was right to slash a partnership's $17 million tax deduction for donating a conservation easement, the partnership told the Eleventh Circuit.

  • November 26, 2025

    Investor Says Pot Co.'s Old Defenses Can't Stop Fraud Suit

    An investor suing the principals of cannabis company Devi Holdings Inc. over an undisclosed $13 million tax liability is urging a Florida federal court to deny a motion for summary judgment from Devi's CEO, saying it ignores undisputed facts and rehashes old arguments that were rejected at the dismissal stage.

  • November 26, 2025

    5 Takeaways From Eaton Trial On Acquisition Financing, Part 1

    The first part of Eaton’s closely watched U.S. Tax Court trial over the company’s financing of a 2012 acquisition has wrapped up, and the judge's questions to witnesses during the first two and a half weeks reveal that he’s leaning the government’s way on at least one of the central questions in the case. Here, Law360 offers five takeaways from the trial held Nov. 3-19, then resuming Dec. 4.

  • November 26, 2025

    IRS To Ax Tax Preparer Regs Decade After DC Circ. Injunction

    The Internal Revenue Service will withdraw long-dormant proposed regulations for independent tax return preparers, which the D.C. Circuit effectively halted the agency from finalizing in 2014, the IRS announced Wednesday.

  • November 25, 2025

    Texas Court Asks How Far IRS Deal With Churches Would Go

    A Texas federal judge on Tuesday prodded multiple churches and Christian advocacy groups that are trying to use a proposed deal with the IRS to endorse political candidates, questioning whether churches that are not part of the deal would assert similar rights.

  • November 25, 2025

    Profit Shifting Signs Persist Despite Waning, OECD Says

    Signs of profit shifting by multinational companies remain persistent despite some abatement over the past several years, the Organization for Economic Cooperation and Development said Tuesday.

  • November 25, 2025

    Tax Court Rejects $12.7M Easement Donation Deduction

    A partnership is not entitled to a $12.7 million tax deduction for donating a conservation easement across rural land in Alabama, a U.S. Tax Court judge ruled Tuesday, saying the gift was worth only $1 million and that the claimed value was "egregious."

  • November 25, 2025

    Senate Panel Calls For Deep Cut To IRS Tech Budget

    The Senate Appropriations Committee proposed reducing the Internal Revenue Service's budget to $11.8 billion for 2026, including a sizable cut to the agency's technology budget only partially offset by an increase in funding for taxpayer services, according to a report on the committee's financial services bill.

Expert Analysis

  • Adapting To Private Practice: From Texas AUSA To BigLaw

    Author Photo

    As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.

  • Advice For 1st-Gen Lawyers Entering The Legal Profession

    Author Photo

    Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.

  • UK's 1st ICSID Claim Shows Bilateral Investment Treaty Reach

    Author Photo

    For the first time, the U.K. is facing a claim under the International Centre for Settlement of Investment Disputes Convention, underscoring the broader reality that treaty protections are no longer confined to investors in emerging markets, says Philipp Kurek at Signature Litigation.

  • Trump Tax Law's Most Impactful Corp. And Individual Changes

    Author Photo

    The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.

  • From Clerkship To Law Firm: 5 Transition Tips For Associates

    Excerpt from Practical Guidance
    Author Photo

    Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.

  • Trump Tax Law's Most Consequential International Changes

    Author Photo

    The international tax provisions in the One Big Beautiful Bill Act may result in higher effective tax rates for some multinational corporations, but others, particularly those operating in low-tax jurisdictions, may benefit from alignment with global anti-profit shifting efforts, say attorneys at Weil.

  • Associates Can Earn Credibility By Investing In Relationships

    Author Photo

    As the class of 2025 prepares to join law firms this fall, new associates must adapt to office dynamics and establish credible reputations — which require quiet, consistent relationship-building skills as much as legal acumen, says Kyle Forges at Bast Amron.

  • Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling

    Author Photo

    The Seventh Circuit’s recent decision in Pable v. Chicago Transit Authority, affirming the dismissal of an ex-employee’s retaliation claims, highlights the importance of properly handling the preservation of ephemeral messages and clarifies key sanctions issues, says Philip Favro at Favro Law.

  • What 2 Profs Noticed As Transactional Law Students Used AI

    Author Photo

    After a semester using generative artificial intelligence tools with students in an entrepreneurship law clinic, we came away with numerous observations about the opportunities and challenges such tools present to new transactional lawyers, say professors at Cornell Law School.

  • BigLaw Settlements Should Not Spur Ethics Deregulation

    Author Photo

    A recent Law360 op-ed argued that loosening law firm funding restrictions would make BigLaw firms less inclined to settle with the Trump administration, but deregulating legal financing ethics may well prove to be not merely ineffective, but counterproductive, says Laurel Kilgour at the American Economic Liberties Project.

  • 5 Ways Lawyers Can Earn Back The Public's Trust

    Author Photo

    Amid salacious headlines about lawyers behaving badly and recent polls showing the public’s increasingly unfavorable view of attorneys, we must make meaningful changes to our culture to rebuild trust in the legal system, says Carl Taylor at Carl Taylor Law.

  • Legal Jeopardy Looms Over Trump's Trade Negotiation Plans

    Author Photo

    Even as the Trump administration announces one trade deal after another, the legal authority of the executive branch to impose tariffs under consensual arrangements with leading trading partners is just as debatable as the unilateral imposition of U.S. tariffs under the president's executive orders, says Jeffrey Bialos at Eversheds Sutherland.

  • Opportunity Zone Overhaul Is Good News For Investors

    Author Photo

    Recently enacted reforms making the qualified opportunity zone program permanent, restoring the basis step-up for capital gains and adding flexibility to the zone designation process enhance the program’s appeal for long-term investment, says Steven Hadjilogiou at McDermott.

Can't find the article you're looking for? Click here to search the Tax Authority Federal archive.