Federal

  • September 25, 2026

    Duane Morris To Settle Employee's Tax Withholding Claim

    Duane Morris LLP has agreed to private mediation to settle a proposed class action by an employee who alleged that the firm failed to withhold taxes for workers who were misclassified as partners, according to a notice.

  • September 25, 2026

    Weekly Internal Revenue Bulletin

    The Internal Revenue Service's weekly bulletin, released Friday, consisted of just one item, proposed rules that would clarify the 2025 federal budget bill's reduction to the range of expenses that companies must allocate to overseas affiliates when calculating foreign tax credits.

  • September 24, 2026

    DC Circ. Questions Panhandle's Claim To Excess Tax Funds

    A D.C. Circuit judge questioned whether Panhandle Eastern Pipe Line should be allowed to pocket excess sums collected under its income tax allowance from prior years that were placed in a separate account for accumulated deferred income taxes.

  • September 24, 2026

    Tax Court Tosses Challenge Of Charitable Deductions Denial

    The U.S. Tax Court dismissed an Illinois woman's bid to challenge the Internal Revenue Service's denial of her claimed charitable contribution deductions and the imposition of penalties, saying Thursday it lacks jurisdiction in the case because she failed to timely file a petition.

  • September 24, 2026

    Senate Panel Advances IRS Chief Counsel, Tax Court Picks

    President Donald Trump's picks for Internal Revenue Service chief counsel and a U.S. Tax Court judgeship were approved by the Senate Finance Committee on Thursday, clearing the path for a full Senate vote.

  • September 24, 2026

    Tax Court OKs $1.3M Excise Fee Tied To Man's Charity Loan

    The U.S. Tax Court affirmed the $1.3 million excise tax the Internal Revenue Service imposed against a businessman Thursday, finding that the Tennessee charity he oversees had improperly loaned $590,000 without interest to his real estate investment firm.

  • September 24, 2026

    IRS Extends Grace Period For Int'l Money Transfer Tax Errors

    The Internal Revenue Service extended relief from penalties for U.S. financial institutions that handle overseas money transfers and that must accurately deposit excise taxes as required under the budget reconciliation bill enacted in 2025, the agency announced Thursday.

  • September 24, 2026

    IRS Updates Per-Diem Deduction Rates For Business Travel

    Per-diem rates used to compute business travel expense tax deductions will be $329 for travel to high-cost areas and $230 for travel to low-cost ones starting in October, the Internal Revenue Service said Thursday.

  • September 24, 2026

    IRS Finalizes Increase In Estate Tax Closing Letter Fee

    The Internal Revenue Service finalized a $76 fee for taxpayers to request a letter that confirms the agency has received and finished examining an estate tax return, increasing the fee from $56, according to a final rule released Thursday.

  • September 23, 2026

    Goldstein Not Leaving Prison Any Time Soon, 4th Circ. Rules

    The Fourth Circuit balked late Wednesday at freeing Tom Goldstein from prison as he fights felony convictions, and it rejected fast-track review of the renowned appellate advocate's trial, indicating he'll likely spend substantial time behind bars even if his appeal succeeds.

  • September 23, 2026

    Overseas Income Regs May Cause M&A Headaches

    Regulations proposed by the U.S. Treasury Department would provide clean breaks for companies that sell more than 50% of their foreign affiliates, but transactions that fall below this threshold could still expose corporations to post-closing tax risks and deal friction.

  • September 23, 2026

    Fla. Couple Did Not Properly Back Deductions, Tax Court Says

    A Florida couple failed to properly substantiate reported tax deductions, including claims to property damage from a 2018 hurricane, items donated to charities and travel expenses, the U.S. Tax Court said Wednesday, ruling the taxpayers had underreported their income.

  • September 23, 2026

    Home Health Co. Asks Tax Court To Invalidate IRS Levy

    An in-home health company is not liable for nearly $236,000 in civil penalties imposed by the Internal Revenue Service, it told the U.S. Tax Court, urging it to determine that the agency's proposed levy action should not have been sustained.

  • September 23, 2026

    Aventis Denies Owning Assets In $40M Tax Fight At 3rd Circ.

    The U.S. Tax Court contradicted its own findings by deciding that pharmaceutical company Aventis controlled assets in an investment vehicle with a French affiliate, couldn't deduct related payments and was liable for nearly $40 million in income taxes, the company told the Third Circuit.

  • September 23, 2026

    Judge Dismisses Son's Bid To Recoup Parents' Tax Payments

    A Tennessee federal judge dismissed a son's bid for a refund of federal income taxes for his dead parents' estates, finding he failed to establish that his father sufficiently participated in an amusement equipment manufacturing business to claim associated losses.

  • September 22, 2026

    IRS Requests Comments On Proposed Opportunity Zone Regs

    The Internal Revenue Service on Tuesday requested comments on the implementation of the federal opportunity zone program, including whether additional guidance is needed to address issues related to opportunity fund investment.

  • September 22, 2026

    Atty Urges 4th Circ. To Reverse Liability For Client's Taxes

    A Baltimore attorney asked the Fourth Circuit to reverse a lower court's order that he cover unpaid federal income taxes owed by his client's holding company, saying he didn't engage in self-dealing.

  • September 22, 2026

    8th Circ. Asked To Nix Fraud Tax Credit Suit, $90M Judgment

    A man accused of helping form a sham limited liability company that fraudulently received millions in alternative fuel mixture tax credits asked the Eighth Circuit on Tuesday to reverse a judgment of more than $90 million against him, saying he shouldn't be personally liable for the company's conduct.

  • September 22, 2026

    US Asks 5th Circ. To Revive IRS Deal On Church Politicking

    The U.S. government urged the Fifth Circuit to revive its deal with four religious groups to allow churches to engage in some political speech without losing their tax-exempt status, saying a lower court improperly dismissed the case in its entirety for lack of jurisdiction.

  • September 22, 2026

    Tax Court OKs $21M Easement Cut In Appeal Process Fight

    The IRS did not wrongfully deny a holding company the chance to appeal a reevaluation that lopped $21 million off the value of a Tennessee conservation easement for which it claimed a deduction, the U.S. Tax Court ruled Tuesday.

  • September 22, 2026

    Dispensary's Tax Deduction Properly Nixed, IRS Tells 9th Circ.

    The U.S. Tax Court correctly ruled that a San Francisco marijuana dispensary's expenses found to be tied to trafficking in controlled substances aren't deductible, the IRS told the Ninth Circuit, saying such a deduction shouldn't be allowed in determining an amount to settle the business's $3 million tax debt.

  • September 22, 2026

    Virgin Islands Tax Agency Can't Ignore Treasury, Judge Says

    The U.S. Supreme Court's 2024 Loper Bright decision does not allow U.S. Virgin Islands revenue collectors to override U.S. Treasury Department regulations exempting residents of the territory from the net investment income tax, a federal judge held.

  • September 21, 2026

    Xbox Buyer Says IEEPA Refund Arbitration Bid Lacks Backing

    Microsoft's bid to force arbitration of an Xbox purchaser's proposed class action accusing the video game giant of wrongfully withholding tariff refunds from consumers should fail because it can't point to a clause that covers his dispute, he told a Washington federal court.

  • September 21, 2026

    IRS Properly Nixed Tax Deals, Couple Owe $1.8M, Judge Says

    A disbarred lawyer and his wife owe more than $1.8 million in outstanding tax liabilities the IRS has tried to collect for more than a decade, a Wisconsin federal judge said, finding the agency substantiated the liabilities and confirmed that it properly rescinded compromise offers to resolve the debts.

  • September 21, 2026

    Partnership Was Diligent After Notice Got Lost, Court Says

    A partnership's late-filed petition in the U.S. Tax Court was due to circumstances beyond its control in a case where the final partnership adjustment from the IRS was mailed correctly but returned by the U.S. Postal Service as undeliverable, the court held Monday.

Expert Analysis

  • What A Court Doc Audit Reveals About Erroneous Filings

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    My audit of 1,522 court documents from last month found that over 95% contained at least one verifiable error, with fewer than 1% showing clear indicators of artificial intelligence use — highlighting above all else that lawyers may want to focus most on strengthening their review processes, says Elliott Ash at ETH Zurich.

  • Mich. Banking Brief: All The Notable Legal Updates In Q1

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    Michigan's financial services sector saw several significant developments in 2026's first quarter, including the state Department of Insurance and Financial Services' issuance of a bulletin on the use of artificial intelligence and the Michigan House's introduction of a bill based on the Model Money Transmission Modernization Act, say attorneys at Dykema.

  • Navigating The Perks Of Qualified Opportunity Zones 2.0

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    The second iteration of the qualified opportunity zone program, effective Jan. 1, 2027, will introduce new tax incentives for rural real estate development, but these benefits can only be realized if proper governance is a priority, including clear documentation and securities law compliance, says Coni Rathbone at VF Law.

  • Getting The Most Out Of Learning And Development Programs

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    Junior associates can better develop the legal, business and interpersonal skills they need for long-term success by approaching their firms’ learning and development programs armed with five tips for getting the most out of these resources, says Lauren Hakala at Reed Smith.

  • AI Presents A Make-Or-Break Moment For Outside Counsel

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    The rapid adoption of artificial intelligence by corporate legal departments is forcing a long-overdue reset of the relationship between inside and outside counsel, and introducing a significant opportunity to shed frustrating inefficiencies and strengthen collaboration for firms willing to embrace the shift, says Intel Chief Legal Officer April Miller Boise.

  • 8 Tariff Refund Questions For Restructuring Professionals

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    For restructuring and turnaround professionals, seeking refunds following the U.S. Supreme Court's recent decision invalidating tariffs imposed under the International Emergency Economic Powers Act raises several questions about how to capture legitimate recoveries while protecting an enterprise from the consequences of its own history, says Jonny Frank and Laura Greenman at StoneTurn, and Andrew Popescu at Province.

  • 5 Tips For Navigating Your Firm's All-Attorney Summit

    Excerpt from Practical Guidance
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    Law firm retreats should be approached strategically, as they present valuable opportunities to advance both the firm's objectives and attorneys' professional development through meaningful participation, building and strengthening internal relationships, and proactive follow-up, says James Argionis at Cozen O’Connor.

  • How Bankrupt Cos. Can Seek Refunds For Illegal Tariffs

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    In light of the U.S. Supreme Court's recent decision striking down President Donald Trump's International Emergency Economic Powers Act tariffs as illegal, some companies may have strong prospects for recovering refunds from the government, and trustees in bankruptcy may have a significant role to play in seeking such recovery, say attorneys at Stinson.

  • Legal And Industry Impacts Of America's Maritime Action Plan

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    America's Maritime Action Plan, unveiled by the White House last month, introduces changes to trade investigations, a new maritime trust fund and more — adding regulatory and compliance obligations for companies and counsel, but also new avenues for client engagement in project finance, contract negotiation and dispute resolution, say attorneys at Holland & Knight.

  • 4 Ways To Help CBP Curb Shell Co. Import Schemes

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    Shifting to a proactive rather than reactive enforcement posture in addressing shell companies set up to skirt tariffs requires equipping U.S. Customs and Border Protection with enhanced investigative authorities, better intelligence support, and mechanisms to identify and hold accountable the ultimate illicit actors, say attorneys at Kelley Drye.

  • 7 Steps For Gov't Contractors In Post-IEEPA Tariff Landscape

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    In response to U.S. Supreme Court's recent decision to strike down tariffs issued by the Trump administration under the International Emergency Economic Powers Act, there are several actions federal contractors should take to preserve their place in any refund waterfall, and to manage audit, overpayment and False Claims Act risk, say attorneys at Holland & Knight.

  • The Benefits Of Choosing A Niche Practice In The AI Age

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    As artificial intelligence becomes increasingly accessible, lawyers with a niche practice may stand out as clients seek specialized judgment that automation cannot replicate, but it is important to choose a niche that is durable, engaging and a good personal fit, says Daniel Borneman at Lowenstein Sandler.

  • Section 122 Tariffs Show Shift In Strategy, Not Trade Policy

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    By imposing temporary tariffs under Section 122 of the Trade Act as a stopgap measure while it pivots to less transitory statutory authorities, the Trump administration sent a clear message that the U.S. Supreme Court’s decision in Learning Resources v. Trump, invalidating duties imposed under the International Emergency Economic Powers Act, will not precipitate a change in policy direction, say attorneys at Snell & Wilmer.

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