Federal

  • August 21, 2026

    Fed. Circ. OKs Firing Of IRS Worker Flagged By Goddaughter

    The Federal Circuit affirmed the termination of an IRS employee whose goddaughter reported her to the agency for accepting compensation or gifts in exchange for preparing tax returns for others, upholding a decision by the U.S. Merit Systems Protection Board.

  • August 21, 2026

    Union Challenges IRS Advanced Leave Suspension

    A labor union has sued the Internal Revenue Service over its recent directive suspending its approval of advanced annual or sick leave requests, telling a DC federal court the directive is arbitrary and capricious and the agency's CEO was not lawfully appointed to his position when the directive was issued.

  • August 21, 2026

    Neal Presses IRS CEO On Decision To End Union Deal

    The top Democrat on the House Ways and Means Committee demanded answers Friday about the decision-making behind Internal Revenue Service's attempt to end the collective bargaining agreement between the agency and the National Treasury Employees Union.

  • August 21, 2026

    11th Circ. Affirms Penalty Over $9M Easement Deduction

    The Eleventh Circuit sustained the IRS' valuation penalty against a partnership donor claiming a nearly $9 million charitable deduction on a Georgia conservation easement contribution, upholding a 2023 U.S. Tax Court decision that ruled the donor had grossly misvalued the donated property.

  • August 21, 2026

    Trump Says He Reached Deal For Tariff-Free Ground Beef

    President Donald Trump said Friday he has cut a deal to allow up to 300,000 metric tons of ground beef to be imported into the U.S. without an added tariff in exchange for lower prices for consumers.

  • August 21, 2026

    Taxation With Representation: Fenwick, Hengeler Mueller

    In this week's Taxation With Representation, Santander SA completes its acquisition of U.S. regional lender Webster Financial Corp., financial services company Stripe buys artificial intelligence routing platform OpenRouter and Madison Air Solutions Corp. acquires German airflow technology maker ebm-papst.

  • August 21, 2026

    Weekly Internal Revenue Bulletin

    The Internal Revenue Service's weekly bulletin, released Friday, included its announcement of a plan to propose rules implementing a provision of the Secure 2.0 Act of 2022 allowing lower-income taxpayers to receive up to a $1,000 federal contribution to their retirement savings.

  • August 20, 2026

    Defunct Tax Startup CEO Barred From Deceiving Investors

    A California federal judge prohibited the CEO of a defunct tax compliance startup who was accused by the U.S. Securities and Exchange Commission of swindling $13 million from investors from deceiving anyone or disseminating false information regarding investments in violation of securities laws.

  • August 20, 2026

    Nintendo Customer Fights To Keep Tariff Refund Suit Alive

    A Washington federal court should deny Nintendo's attempt to escape a proposed class action seeking reimbursement of costs that customers paid toward President Donald Trump's since-invalidated global tariff regime now that the company is pursuing refunds, a customer told the court.

  • August 20, 2026

    Tax Court Affirms Man's Levy For Unpaid Penalties

    The U.S. Tax Court affirmed an Internal Revenue Service notice of federal tax lien for a man who failed to pay trust fund recovery penalties.

  • August 20, 2026

    NC Justices Asked To Limit Bar's Reach Over Former Judges

    A former state court judge has asked the North Carolina Supreme Court to review a Court of Appeals' ruling allowing the state bar to discipline ex-jurists, characterizing the decision as an "attack on an independent judiciary" and calling for the justices to resolve a question of statutory authority they left unanswered a decade ago.

  • August 20, 2026

    Tax Biz Owner Charged In Scheme That May Have Bilked $65M

    A federal grand jury charged an Alabama tax preparation business owner with preparing and filing fraudulent returns for clients and himself in a scheme that may have caused the federal government a tax loss of more than $65 million, the U.S. Department of Justice said.

  • August 20, 2026

    IRS Proposes Eligible Investments For Trump Accounts

    Mutual funds or exchange-traced funds that track an equity index of primarily U.S. companies, don't use leverage and have nominal annual fees generally would be considered eligible investments for tax-advantaged brokerage accounts for children under proposed IRS regulations released Thursday.

  • August 20, 2026

    New Risks For Importers As US Steps Up Tariff Enforcement

    Importers and trade lawyers have seen an upswelling of tariff enforcement efforts that is transforming the compliance relationship between businesses and the government since President Donald Trump took office a second time.

  • August 19, 2026

    TaxAct Settles Conn. Claims Of Info Sharing Via Site Trackers

    The Connecticut attorney general announced Wednesday that TaxAct will pay $275,000 to resolve allegations it shared sensitive taxpayer information with Meta and Google via tracking technologies, and will also implement new policies and procedures to track and manage such technologies on its platform. 

  • August 19, 2026

    Tax Court Backs Collections, Penalties Against Atty, Firm

    The IRS Independent Office of Appeals didn't abuse its discretion in sustaining tax collection actions against an attorney and the company through which he operates his practice, the U.S. Tax Court said Wednesday.

  • August 19, 2026

    IRS Creates Conservation Easement Settlement Office

    The IRS has formed an office dedicated to resolving disputes over charitable deductions for conservation and historic preservation easements, it announced Wednesday, centralizing expertise to address the hundreds of cases that have long overwhelmed the agency.

  • August 19, 2026

    US Tax Court Affirms Partnership's Tax Lien

    The founder of several companies in the oil and gas industry can't challenge his underlying tax liabilities, and the Internal Revenue Service didn't abuse its discretion by moving for a federal tax lien for unpaid income tax liabilities, the U.S. Tax Court said Wednesday.

  • August 19, 2026

    IRS Aims To Limit Tax Credits For Authorized Immigrants

    Fewer immigrants living in the U.S. legally would have access to refunds from individual tax credits under proposed regulations released Wednesday by the IRS that would link eligibility to welfare requirements rather than just work authorization.

  • August 19, 2026

    TIGTA Finds Tenants Overlooked In Some Property Seizures

    IRS employees generally followed applicable laws when seizing property for unpaid taxes during a span of 2024 to 2025 but sometimes failed to take steps to ensure that a taxpayer's tenants wouldn't be financially harmed, the Treasury Inspector General for Tax Administration said.

  • August 19, 2026

    Trade Court Judge Mulls Class Cert. For IEEPA Refunds

    A U.S. Court of International Trade judge on Wednesday didn't commit to certifying a class of importers who paid tariffs under President Donald Trump's struck-down global regime, though the option seemed to intrigue him.

  • August 19, 2026

    Treasury Floats Regs For Foreign-Derived Income Deduction

    The U.S. Treasury Department proposed regulations Wednesday that would clarify the 2025 federal budget bill's changes to the tax treatment of domestic businesses that sell into foreign markets, including clarifying the types of income that qualify for a deduction.

  • August 19, 2026

    IRS Urges 2nd Circ. To Adopt Narrow Limited Partner Ruling

    The IRS urged the Second Circuit to adopt the Fifth Circuit's narrow interpretation for determining whether a limited partner qualifies for a self-employment tax exemption, arguing that an investment firm's principals in a similar dispute would not qualify under the new standard.

  • August 19, 2026

    SCOTUSblog Founder Goldstein Seeks Release During Appeal

    SCOTUSblog founder Thomas Goldstein on Tuesday asked to be released from federal custody while he appeals his 12 tax and mortgage fraud convictions and a six-year prison sentence, saying he is not a flight risk and it would be a "grave injustice" for him to begin a sentence he believes will eventually get axed.

  • August 19, 2026

    Trump Delays Canada Tariffs, Says Deal Imminent

    President Donald Trump delayed for three days 50% tariffs on select Canadian goods scheduled to take effect Wednesday in an effort to strike a deal with the Canadian government, he said late Tuesday evening.

Expert Analysis

  • The Law Firm Merger Diaries: Making The Case To Combine

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    When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.

  • What To Watch As NY LLC Transparency Act Is Stuck In Limbo

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    Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.

  • 8th Circ. Decision Shipwrecks IRS On Shoals Of Loper Bright

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    The Eighth Circuit’s recent decision invalidating transfer pricing regulations in 3M Co. v. Commissioner may be the most significant tax case implementing Loper Bright's rejection of agency deference as a judicial tool in statutory construction, says Edward Froelich at McDermott.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

  • SEC's Dual Share Class Approval Signals New Era For ETFs

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    The U.S. Securities and Exchange Commission's recent approval of the dual share class structure marks a landmark moment for the U.S. fund industry, opening the door for asset managers to benefit from combining mutual fund and exchange-traded fund share classes under a single portfolio, say Ilan Guedj at Bates White and Brian Henderson at George Washington University.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    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

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    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

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    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

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    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

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    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

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    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.

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