Federal
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May 22, 2025
Another Tariff Suit In Trade Court Signals Joint Review
The legal strategy of utilizing U.S. district courts to challenge President Donald Trump's emergency tariffs suffered another blow this week following a failure to keep a stationery company's suit in Florida federal court, leaving stakeholders to anticipate that similar cases will be consolidated for further review.
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May 22, 2025
6th Circ. Won't Rethink Denial Of $268M Excise Tax Break
The Sixth Circuit won't reconsider its ruling against a Tennessee truck company seeking a $268 million break on excise taxes, letting stand its stance that the company's refurbished tractors may not qualify because they might have previously been sold to tax-exempt buyers.
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May 22, 2025
House Republicans Send Trump's $3.8T Budget Bill To Senate
The U.S. House of Representatives voted along party lines early Thursday to approve a $3.8 trillion bill to extend and make permanent the Republican Party's 2017 tax overhaul law, clearing the measure for Senate consideration by July 4.
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May 21, 2025
Courts Can't Review Trump's Tariff Emergencies, Gov't Says
Courts can't review President Donald Trump's decision that unusual or extraordinary threats exist under the International Emergency Economic Powers Act, a government attorney told the U.S. Court of International Trade on Wednesday as 12 states seek to block Trump's tariffs under the law.
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May 21, 2025
Pullman & Comley Hospitality Leader On Travel, Taxes, Tariffs
Hotel owners are cautiously awaiting more clarity on what tariffs will look like going forward, and in the meantime, companies are reluctant to commit to new projects or renovations, Pullman & Comley's hospitality leader recently told Law360.
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May 21, 2025
Immigrant Groups Appeal Denied Bid To Halt IRS-ICE Deal
Immigrant advocacy groups on Wednesday appealed a D.C. federal judge's order denying their bid to block the IRS from sharing taxpayer data with immigration enforcement agencies, with their counsel warning "it will be too late" once the information is shared.
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May 21, 2025
Ex-Atty For Slain Journalist Khashoggi Admits Tax Crime
An attorney who once represented the slain journalist Jamal Khashoggi pled guilty to filing a false tax return, admitting that he withheld $355,000 from the Internal Revenue Service.
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May 21, 2025
Ky. Judge Nixes Treasury's Bid To End Labor Contracts
The U.S. Department of the Treasury lacks standing to seek an order allowing it to lawfully terminate its labor contracts with a federal employee union, a Kentucky federal judge ruled, finding the agency's alleged harm is based on speculation about the potential consequences of enforcing an executive order.
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May 21, 2025
Device Maker Who Evaded Tax Gets 2 Years In Prison
A Florida man who sold millions of dollars worth of medical devices that federal prosecutors said were unproven to work was sentenced to two years in prison for evading taxes and ordered to pay $2.3 million in restitution to the Internal Revenue Service.
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May 21, 2025
Ex-Alvarez & Marsal CPA Sentenced To 20 Months In Tax Case
A former accountant at consulting firm Alvarez & Marsal has been sentenced to 20 months in prison and ordered to pay the Internal Revenue Service over $2 million for willfully not reporting his income and falsifying the returns in his mortgage application, according to a D.C. federal court.
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May 21, 2025
11th Circ. Lets Man Seek Rare Writ To Fight $21M Restitution
A former payroll director serving time for defrauding hospitals in an employment tax scheme can challenge his $21 million restitution by pursuing a rare legal remedy, the Eleventh Circuit ruled, saying the fact that he's in custody doesn't make him ineligible to apply.
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May 20, 2025
Trump Gets Fla. Judge To Lob China Tariff Suit To Trade Court
A Florida federal judge Tuesday relinquished jurisdiction over five small businesses' lawsuit challenging President Donald Trump's tariffs on Chinese imports, agreeing with Trump that the case fell within the U.S. Court of International Trade's "exclusive jurisdiction."
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May 20, 2025
Tax Credit Repeal Would Deflate US Hydrogen Development
The Republicans' proposal to eliminate tax credits for producing clean hydrogen in the budget reconciliation bill threatens to kneecap the nascent alternative fuel industry in the U.S. while pushing investments overseas to friendlier markets.
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May 20, 2025
Gov't Says Unions Too Slow In Calling For Halt Of Restructure
President Donald Trump called for a California federal judge to tank an injunction bid from unions and advocacy groups about his executive order instructing agencies to plan for reductions in force, arguing the request was delayed and the district court lacks jurisdiction.
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May 20, 2025
Finance Panel's Dems Pan Trump IRS Pick Over Ethical Issues
Senate Finance Committee Democrats deemed former Rep. Billy Long unfit to lead the IRS during his confirmation hearing Wednesday, citing ethical concerns over his promotion of pandemic-era employee retention claims, and of tribal tax credits they called dubious, while working as a business consultant after leaving Congress.
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May 20, 2025
Meta Asks To Toss Claim That Illegal Tool Scraped Tax Info
Meta's tracking tool did not violate state privacy law, the company argued, urging a California federal court to toss a claim calling the tool an unauthorized recording device that collected sensitive information from tax filing websites H&R Block, TaxAct and Tax Slayer.
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May 20, 2025
IRS Complied With Supervisor Signoff Rules, Tax Court Says
The IRS complied with requirements that a supervisor sign off on tax penalties for a partnership the agency says is not entitled to a $180 million deduction for a conservation easement donation, the U.S. Tax Court said Tuesday.
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May 20, 2025
IRS Urged To Scrap Biden-Era Economic Substance Ruling
The National Association of Manufacturers asked the IRS to withdraw a revenue ruling that invokes the economic substance doctrine to disregard certain intercompany transactions, arguing in a letter published Tuesday that it exceeds the agency's authority.
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May 20, 2025
Mailed Deficiency Notices Valid, Tax Court Rules In Dismissal
The Internal Revenue Service properly mailed a pair of tax deficiency notices to a California man, the U.S. Tax Court found Tuesday, rejecting his argument that they were invalid and agreeing with the agency that his challenges, which were over 1,000 days late, were time-barred.
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May 20, 2025
Don't Toss US-China Tax Treaty, Industry Group Tells Treasury
The U.S. Department of the Treasury should reject the White House's plans to scrutinize the U.S.-China tax treaty, the American Chemistry Council said, telling the department that the industry group's members will face double taxation without the accord.
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May 20, 2025
Tax Court Orders 2nd Look At Man's Compromise Offer
The Internal Revenue Service needs to revisit a California man's offer-in-compromise, the U.S. Tax Court ruled Tuesday, saying that the case needs further development and that the agency needs to consider the man's economic hardship claim.
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May 20, 2025
Tax Petition Deadline Is Flexible, Advocates Tell 8th Circ.
A couple who missed the 90-day deadline for challenging their tax bill in the U.S. Tax Court should be allowed to bring their case anyway, a taxpayer advocacy group told the Eighth Circuit, urging it to follow the Third Circuit and find that the deadline is flexible.
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May 20, 2025
Renewable Energy Tax Pro Rejoins Baker McKenzie In Miami
A former Baker McKenzie attorney rejoined the firm as a partner in Miami to help grow its North America tax practice after most recently working at Dickinson Wright PLLC.
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May 20, 2025
IRS Nabs Partial Win In $1.5M Tax Suit Against Former US Atty
A Nevada federal judge partly granted the U.S. government's bid for summary judgment in its suit to recover nearly $1.5 million in unpaid taxes and criminal restitution from a former Nevada U.S. attorney, according to a court order.
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May 20, 2025
Gas Co. Seeks IRS Clarity On Clean Hydrogen Tax Credit
A company that markets low-carbon gasses asked the Internal Revenue Service to clarify how natural gas alternatives can be delivered to hydrogen producers in compliance with the final regulations for the clean hydrogen tax credit program, called Section 45V, according to a letter released Tuesday.
Expert Analysis
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Power To The Paralegals: The Value Of Unified State Licensing
Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.
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10 Soft Skills Every GC Should Master
As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
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Maximizing Exemptions Before TCJA Rides Into The Sunset
Excerpt from Practical Guidance
Individuals with taxable estates can optimize the benefits of estate planning strategies like spousal lifetime access trusts by setting them up before increases in estate and gift tax exemptions under the 2017 Tax Cuts and Jobs Act sunset in January, say attorneys at Katten.
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A Cold War-Era History Lesson On Due Process
The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.
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How BigLaw Executive Orders May Affect Smaller Firms
Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
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Tariffs And FCA Create Perfect Storm For Importers
The Trump administration's aggressive tariff policies pose a high risk to certain importation practices that are particularly likely to trigger False Claims Act enforcement, say attorneys at Jeffer Mangels.
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US Reassessment Of OECD Tax Deal Is Right Move
The wholesale U.S. reevaluation of the Organization for Economic Cooperation and Development's global tax deal ordered by President Donald Trump is a positive step that could ultimately create a more durable international tax system, says Anne Gordon at the National Foreign Trade Council.
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Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.