Federal
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April 24, 2025
Gov't Stands By $1.7M In FBAR Penalties Against Texan
Constitutional law does not stop the U.S. from imposing $1.7 million in penalties against a Texan for failure to report foreign bank accounts, the U.S. told a federal court in arguing against the "myriad" of arguments she has made to dismiss the case.
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April 24, 2025
Silicon Valley Bank Liquidators Fight $41M Bill In Tax Court
The trust responsible for liquidating assets of the shuttered Silicon Valley Bank told the U.S. Tax Court that the IRS has wrongly charged the bank's operator more than $41 million in additional taxes by claiming it didn't substantiate losses and research activities in the years leading up to its bankruptcy.
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April 24, 2025
Think Tank Says Tariffs Hit Lower-Income Workers Hardest
President Donald Trump's tariffs currently being collected disproportionately harm lower- and middle-income earners in the U.S., according to an updated study by the Institute on Taxation and Economic Policy.
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April 24, 2025
Tax Cos. Head To 9th Circ. Over IRS Worker Credit Denials
Two tax assistance companies are appealing to the Ninth Circuit an Arizona federal court ruling denying their request to stop the IRS from issuing batch denials of thousands of pandemic-era worker credit claims, including those filed by their clients.
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April 24, 2025
Firm Fights IRS' $33M Boost To Self-Employment Income
The Internal Revenue Service wrongly subjected nearly $33 million of a New York investment firm's income to self-employment taxes by disqualifying the firm's limited partners and taxing their distributions, it alleged in two U.S. Tax Court petitions.
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April 23, 2025
NY, 11 Other States Sue Trump Administration To Block Tariffs
A dozen states are seeking to block tariffs the Trump administration imposed under the International Emergency Economic Powers Act, claiming in a lawsuit Wednesday the tariffs illegally constitute unprecedented tax hikes on Americans and violate constitutional separations of powers
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April 23, 2025
TurboTax Maker Fends Off H&R Block's False Ad Claims
A California federal judge tossed H&R Block's claims that competing tax-preparation company Intuit duped its customers into buying its TurboTax product by falsely claiming an expert would review returns, saying H&R Block failed to show the expert review feature influenced customers' purchasing decisions.
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April 23, 2025
11th Circ. Denies Couple's Medical, Business Deductions
The Eleventh Circuit rejected Wednesday numerous tax deductions that a couple had claimed for business and medical expenses, affirming the U.S. Tax Court's position that the pair failed to provide enough supporting documents to take advantage of the perks.
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April 23, 2025
Trump Says 145% Tariffs On China Will Fall Significantly
The U.S.' tariffs on China will end up nowhere near 145%, the current level for most Chinese goods, but they will not go away entirely, President Donald Trump said in the Oval Office.
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April 23, 2025
SCOTUSblog Sold Amid Goldstein's Criminal Case
SCOTUSblog has been sold to digital media company The Dispatch, according to announcements from both publications Wednesday, marking a new chapter for the U.S. Supreme Court-focused legal publication while its co-founder Tom Goldstein faces criminal charges.
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April 23, 2025
Judge Likely To Block Trump Collective-Bargaining Ban
A D.C. federal judge appeared ready on Wednesday to block President Donald Trump's executive order threatening to strip as many as 100,000 federal employees of their collective bargaining power, saying the order seems to target unions because they've challenged his actions, not because of any purported national security justification.
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April 23, 2025
Eaton Allowed To Redact Employee Docs Before Court Review
Eaton Corp. may redact information about employees' religion and sexual orientation from performance reviews before the court examines them privately in chambers in the company's transfer pricing dispute, an Ohio federal court ruled in a move the government had warned would flout a Sixth Circuit order.
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April 23, 2025
US Tariffs Will Slow Global Economic Growth, IMF Says
The "abrupt increase" in U.S. tariffs has resulted in countermeasures and uncertainty that will significantly slow global economic growth, according to a report from the International Monetary Fund.
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April 23, 2025
US Expatriations Doubled In 1st Quarter, IRS Says
The number of people who expatriated from the U.S. more than doubled during the first quarter of the year compared with the fourth quarter of 2024, the Internal Revenue Service said Wednesday.
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April 22, 2025
Justices Struggle To Grasp IRS Determination To Collect Debt
U.S. Supreme Court justices struggled Tuesday to understand the significance of an IRS determination that compelled a woman to continue litigating a 2010 tax debt that the agency zeroed out while her suit in Tax Court was pending over the determination that she still owed taxes.
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April 22, 2025
Tax Court Grants Partial Relief For Ex-Husband's Errors
The U.S. Tax Court granted partial relief Tuesday to an Ohio woman who requested relief from income tax obligations stemming from returns she filed with her former spouse from 2015 through 2018.
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April 22, 2025
Couple With $2.9M Tax Bill Ignored Tardiness, 2nd Circ. Says
A Connecticut couple must pay $2.9 million in tax liabilities, the Second Circuit affirmed Tuesday, saying they failed to address a lower court finding that they introduced evidence challenging their debt too late.
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April 22, 2025
Montana Farmers Union Asks To Join Tribe's Anti-Tariff Suit
The Montana Farmers Union wants to be included in a suit filed by members of the Blackfeet Nation challenging President Trump's tariffs on imports from Canada and abroad, arguing that the duties under scrutiny hurt the state's farmers the same way they hurt tribal members.
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April 22, 2025
Trucker Failed To Prove $32K In Expenses, Tax Court Affirms
The Internal Revenue Service correctly disallowed over $32,000 in car and truck expenses claimed by a Pennsylvania truck driver, the U.S. Tax Court determined Tuesday, agreeing with the IRS that he failed to provide any documentation backing up his claims.
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April 22, 2025
Investor's Suit On Russian Bank Shares Dismissed As Repeat
The Federal Claims Court tossed an investor's suit accusing the U.S. government of wrongly blocking him from gaining access to his shares held by a Russian-owned bank amid the country's invasion of Ukraine, saying the suit was barred because he had previously made the claims and failed.
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April 22, 2025
Vance Says US, India Finalized Guidelines For Trade Talks
Indian Prime Minister Narendra Modi and U.S. Vice President JD Vance have finalized the terms of reference for trade negotiations aimed at doubling bilateral trade by 2030, Vance said Tuesday.
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April 21, 2025
Churches Say Nonprofit Politics Ban Violates Speech Rights
A group of churches and Christian advocacy groups asked a Texas federal court Monday to find that a provision of the Internal Revenue Code that prevents tax-exempt nonprofits from endorsing political candidates is unconstitutional because it violates their free speech rights.
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April 21, 2025
Harvard Sues Trump Admin Over $2B Funding Freeze
Harvard University on Monday hit the Trump administration with a suit in Massachusetts federal court, escalating a high-profile battle after the government slashed more than $2 billion in funding amid allegations the elite school has failed to properly address antisemitism on its campus.
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April 21, 2025
Justices Pass On Fla. Man's Taking Claims From Tax Sale
The U.S. Supreme Court declined Monday to hear a man's claims that a Florida county's foreclosure sale of his home for an amount equal to his back taxes, interest and penalties without paying him a surplus resulted in an unconstitutional taking of property.
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April 21, 2025
US, Italy Say Tech Cos. Must Not Face Discriminatory Taxes
Italy and the U.S. agree that discrimination tech companies face in the form of digital services taxes must end in order to enable investments from those companies, according to a joint statement by Italian Prime Minister Giorgia Meloni and President Donald Trump.
Expert Analysis
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Tariffs' Economic Downsides Outweigh Potential Revenue
Import tariffs proposed by the campaign of former president Donald Trump would generate revenue like other taxes, but policymakers must consider the net-negative impact of associated consumer and downstream-industry costs, harm to exporters, potential foreign retaliation and reduction in economic output, says Erica York at the Tax Foundation.
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Navigating The Last Leg Of The Worker Retention Tax Credit
Whether a business has applied for the pandemic-era employee retention tax credit, received a denial letter or is still considering making a claim before the April 15 deadline, it should examine recent developments significantly affecting the program before planning next steps, say attorneys at Nixon Peabody.
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How Cos. Can Build A Strong In-House Pro Bono Program
During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.
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Home Canning Makes Me A Better Lawyer
Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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What To Make Of Dueling Corporate Transparency Act Rulings
Although challenges to the Corporate Transparency Act abound — as highlighted by recent federal court decisions from Alabama and Oregon taking opposite positions on its constitutionality — the act is still law, so companies should comply with their filing requirements or face the potential consequences, say attorneys at Lowenstein Sandler.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
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8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
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How The 2025 Tax Policy Debate Will Affect The Energy Sector
Regardless of the outcome of the upcoming U.S. election, 2025 will bring a major tax policy debate that could affect the energy sector more than any other part of the economy — so stakeholders who could be affected should be engaging now to make sure they understand the stakes, say attorneys at Mayer Brown.
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This Election, We Need To Talk About Court Process
In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.
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Mental Health First Aid: A Brief Primer For Attorneys
Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.