Federal
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October 05, 2026
Bilzin Sumberg Expands Tax Practice With Nelson Mullins Atty
Bilzin Sumberg Baena Price & Axelrod LLP has expanded its tax and private wealth practice with the addition of a Miami-based partner from Nelson Mullins Riley & Scarborough LLP.
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October 05, 2026
IRS Leaked Whistleblower's Tax Info to DOJ, Agent's Suit Says
An agent in the IRS Criminal Investigation unit has accused the agency of leaking his personal tax information to the U.S. Department of Justice in retaliation against him for blowing the whistle on what he said was mismanagement in the branch's Chicago office.
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October 05, 2026
Feds Aim To Improve Health Cost Clarity With Final Reg
The federal government unveiled a final rule Monday intended to make it easier to understand healthcare pricing information that President Donald Trump's first administration required private-sector healthcare plans to disclose, a move that agencies said was needed because previous regulations triggered a deluge of data.
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October 05, 2026
High Court Won't Consider $30M Argentine Bondholder Claim
Argentine bondholders claiming the Second Circuit wrongly upheld a block of over $30 million in contractual claims against Argentina won't get a chance to argue their stance at the U.S. Supreme Court, as the justices declined on Monday to review the case.
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October 05, 2026
Justices Won't Hear Corporate Transparency Act Challenges
The U.S. Supreme Court on Monday declined to hear two cases challenging the Corporate Transparency Act, a law designed to establish a national beneficial ownership registry for law enforcement agencies investigating shell companies that was severely curtailed by the U.S. Department of the Treasury.
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October 05, 2026
Tax Prep CEO Cops To Fraud After Feds Charge $25M IRS Con
A New York City tax preparation CEO pled guilty to defrauding the IRS on Monday, after federal prosecutors charged him and two associates with claiming $25 million of fake deductions while telling clients: "You really aren't paying my fee. The IRS is."
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October 05, 2026
Justices Decline To Weigh Travel Co.'s Challenge To Wis. Tax
The U.S. Supreme Court declined on Monday to take up a travel company's claims that its provision of travel services sold by Wisconsin-based agents through an online portal qualified for a federal law's protections against state income tax.
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October 02, 2026
Crime Fraud Exception Sought In Ex-Adams Aide's Bribe Case
Prosecutors on Friday said the crime fraud exception should greenlight access to privileged material as part of their case against former New York Mayor Eric Adams' chief of staff, who's accused of taking bribes in exchange for steering a $6.8 million migrant housing contract to a Queens hotel owner.
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October 02, 2026
Fed. Circ. Declines To Revisit Part Of $1.5M Tax Penalty Case
The Federal Circuit on Friday denied a Pennsylvania electrical contractor's bid for the court to revisit part of a July ruling that gave the company another chance to pursue a $1.53 million refund claim for penalties paid to the IRS after its owner pled guilty to criminal tax evasion.
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October 02, 2026
Int'l Tax In September: Facebook Ruling, BEAT Bill And More
September kicked off with the announcement of tariffs on semiconductors and ended with the U.S. Tax Court's long-awaited ruling on a computational dispute involving Facebook, with Siemens USA's trial and a bill that would change the U.S. base erosion and anti-abuse tax in the middle. Here, Law360 looks at some of the biggest international tax developments of the past month.
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October 02, 2026
DOJ Can't Reverse IRS Curtailing Of $2.4M Penalty, Court Says
The Department of Justice lacked the authority to reverse the IRS' abatement of a man's penalty of nearly $2.4 million for promoting abusive tax shelters after the agency realized a supervisor hadn't signed off on it, an Illinois federal court said.
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October 02, 2026
Dems Slam Proposed Limit On Tax Credits For Immigrants
A group of Democratic senators urged the U.S. Department of the Treasury to scrap proposed rules that would cut off refundable tax credits to certain immigrants living in the U.S. legally, arguing that the guidance oversteps regulatory authority and would create a "byzantine" system.
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October 02, 2026
2nd Circ. Forges Own Path In Limited Partner Tax Ruling
The Second Circuit's decision limiting a self-employment tax break for limited partners with significant managerial roles reached a conclusion similar to that of a recent Fifth Circuit ruling, but practitioners said notable differences between them create a split requiring resolution by the IRS, the U.S. Supreme Court or Congress.
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October 02, 2026
Former Fla. Rep. Gets 10 Years In Venezuela FARA Case
A Florida federal judge on Friday sentenced ex-Florida Rep. David Rivera to 10 years in prison for failing to register as a foreign agent and laundering the proceeds of a $50 million contract with a unit of Venezuela's state-owned oil company.
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October 02, 2026
Taxation With Representation: Hogan Lovells, Davies, Sidley
In this week's Taxation With Representation, semiconductor company Advanced Micro Devices buys AI model developer and research lab World Labs, Brixmor Property Group and private investment management firm Everview Partners acquire Slate Grocery REIT, and cyberintelligence company REDLattice merges with blank check company Bold Eagle Acquisition Corp.
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October 02, 2026
Weekly Internal Revenue Bulletin
The Internal Revenue Service's weekly bulletin, released Friday, included the release of emissions rates used to calculate the tax credit amount for the domestic production of less-carbon-intensive transportation fuel.
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October 01, 2026
Tax Court OKs Denial Of Whistleblower Award For Bond Info
The IRS properly denied a whistleblower's award claim for reporting a nonprofit correctional corporation that he said failed to meet its tax obligations related to bonds it issued, the U.S. Tax Court ruled, saying the agency didn't collect proceeds from an investigation into the matter.
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October 01, 2026
IRS Proposes Scholarship Contribution Tax Credit Rules
The IRS proposed rules for the new federal tax credit for contributions to scholarship-granting organizations ahead of its planned launch at the start of 2027, including definitions of certain terminology and reporting requirements.
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October 01, 2026
Md. Cancer Research Lab Says $4.5M Tax Bill Unconstitutional
A Maryland cancer research laboratory that said it had no income in 2021 is contesting IRS tax assessments totaling $4.5 million, telling the U.S. Tax Court that the government's imputing of an underpayment violates the U.S. Constitution.
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October 01, 2026
NY Judge Gives Tax Preparers Initial OK For $1M OT Deal
A New York federal magistrate judge gave an initial green light to a $1.05 million class settlement to resolve claims brought by tax preparers who accused a New York tax preparation company of overtime and wage violations, finding the proposed agreement has no obvious deficiencies.
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October 01, 2026
Treasury Enrolls 60M Children In Trump Accounts
The U.S. Department of the Treasury has completed automatic enrollment for tax-advantaged brokerage accounts for children, known as Trump Accounts, enrolling more than 60 million American children in the program, the department announced Thursday.
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October 01, 2026
DOJ Outlines New Corporate Fraud Enforcement Priorities
Federal prosecutors "must place great weight" on a new list of factors when considering potential charges in corporate fraud cases, including whether the matters involve government programs, threats to national security or immigration offenses, according to a memo released Thursday by the U.S. Department of Justice.
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September 30, 2026
3rd Circ. Probes Payment Recipients In Fund's $100M Tax Row
A Third Circuit panel examined dealer-and-customer relations under accounting rules governing their transactions on Wednesday to determine whether the Internal Revenue Service was right to slap a $100 million tax bill against a Cayman Islands hedge fund for payments tied to U.S. portfolio companies.
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September 30, 2026
Senate Approves IRS Taxpayer Service Revamp
The Senate passed a wide-ranging bipartisan package Wednesday that would implement a slew of changes intended to improve taxpayer service, including a mandate that the agency digitize more tax returns and other correspondence.
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September 30, 2026
Tax Court Says Pair Can't Nullify Deadline Extension
The Internal Revenue Service timely sent notices regarding federal income tax deficiencies and accuracy-related penalties to a pair of Florida residents who challenged the agency's determinations, the U.S. Tax Court said Wednesday, rejecting the taxpayers' bid to void an agreement that extended the time for assessment.
Expert Analysis
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Judges On AI: Examining Administrative, Organizational Uses
U.S. District Judge Alan Albright of the Western District of Texas examines how artificial intelligence could transform a court's ability to deal with administrative work and organize materials when preparing for hearings or drafting opinions, thereby affording judges more time to resolve contested issues.
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Being A Magician Makes Me A Better Lawyer
The skills I've developed as a lifelong magician have translated directly into tangible benefits in the courtroom because performing magic and trying cases both live at the intersection of psychology, storytelling, timing and disciplined rehearsal, says Mark Dombroff at Fox Rothschild.
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A 3-Part Blueprint For Sentencing Variance Arguments
Tom Goldstein’s upcoming sentencing provides a useful lens for defense practitioners seeking a variance from the guidelines range, serving as a reminder to distinguish those requests from guidelines challenges and build an evidence-based case well before the hearing, says Joseph De Gregorio of Sentencing Advocacy Group.
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Mich. Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought several notable financial services law developments to Michigan, including a U.S. Supreme Court ruling on state tax foreclosures, progress on a money transmission modernization bill package, and continued legislative momentum on cryptocurrency and mortgage lending, say attorneys at Dykema.
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Proof, Not Just Timing, Will Decide Clean Energy Credits
For wind and solar projects that sprinted to begin construction before the accelerated placed-in-service deadline of July 4, project owners must now assemble and maintain documentation to qualify the project and defend against a potential clean energy credit audit, says Peter Lowy at Nelson Mullins.
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Choral Singing Makes Me A Better Lawyer
Singing in the New York City Bar Chorus — a hobby partly inspired by the late U.S. District Judge Richard Owen, who infused my clerkship year with opera music — has improved my legal career by refining my abilities to listen, exude confidence and develop emotional intelligence, says Bonnie Baker at Friedman Kaplan.
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Tariff Refunds May Reshape Loan Covenant Calculations
Tariff refunds issued after the U.S. Supreme Court's Learning Resources decision may complicate borrowers' covenant calculations depending on accounting treatment, the timing of recognition, customer reimbursement obligations and credit agreement language, say attorneys at Mayer Brown.
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Power To The Paralegals: Burnout As A Structural Problem
Law firm leadership can best retain their paralegals not by encouraging self-care, but by seeking top-down structural solutions for the quiet proliferation of responsibilities and the vicarious exposure to client trauma that particularly drive burnout in this vital role, says Erika Sneeringer at Brockstedt Mandalas.
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Managing Post-IEEPA Tariff Refunds, Replacements And Risks
Companies and investors reeling from the rapid changes resulting from February's U.S. Supreme Court ruling that the International Emergency Economic Powers Act doesn't authorize tariffs should focus on understanding the duty refund process, the likely replacement tariffs and the operational ways they can minimize their tariff exposure, say attorneys at Debevoise.
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Wire Fraud Ruling May Upend White Collar Enforcement
A Texas federal court’s recent decision in U.S. v. Garza, dismissing wire fraud charges arising from an alleged $1 billion tax shelter scheme, advances a broader constitutional principle that could affect sentencing and reshape charging practices across white collar criminal cases involving specialized statutory regimes, say attorneys at Benesch.
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Economic Questions To Ask Amid Tariff Refund Class Actions
The U.S. Supreme Court's recent holding that the International Emergency Economic Powers Act doesn't authorize the president to impose tariffs has sparked class actions, but determining whether a retailer received a windfall is complex, even if it passed tariff costs into consumer prices before receiving a refund, say economists at Ankura Consulting Group.
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Cow Horse Makes Me A Better Lawyer
Moving an unwilling 800-pound cow while riding a horse at high speed is exhilarating, a little unhinged and, at least for me, a surprisingly effective training ground for litigation — both demand focus, preparation over rigid planning and the willingness to act despite fear, says Ashley Zitrin at Glenn Agre.
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Checking For AI Errors Is Now A Two-Way Street
A handful of recent federal and state cases demonstrate the importance of checking for errors generated by artificial intelligence not only in your own court submissions, but also your opponent's, as well as when catching opposing counsel's AI mistakes could result in an award for attorney fees, says Tamara Barago at Hollingsworth.