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Federal
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May 27, 2026
Atty Can't Shield Records In Probe Tied To Aussie Tax Fraud
A tax lawyer cannot use the Fifth Amendment to shield his U.S. financial records from liquidators appointed by an Australian court that hit his family's companies with a civil assessment of AU$100 million ($71.4 million) for a decades-long tax fraud, a New York bankruptcy court said.
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May 27, 2026
Court Orders CBP Commish To Testify In Tariff Refund Suit
The U.S. Court of International Trade requested that U.S. Customs and Border Protection Commissioner Rodney S. Scott appear during a hearing scheduled for early next month to discuss the agency's plans for refunds of tariffs struck down by the U.S. Supreme Court, according to orders issued Wednesday.
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May 27, 2026
Wife Of Convicted Tax Evader Can Litigate Fraud Exception
The wife of a convicted tax evader can challenge the IRS' position that fraud prevents the three-year statute of limitations from applying to penalties assessed against her husband, the U.S. Tax Court held Wednesday.
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May 27, 2026
US Implements Semiconductor Deal Cutting Taiwan Tariffs
The U.S. is capping tariffs on certain Taiwanese products while eliminating some derivative tariffs on aircraft components as part of the implementation of a deal aimed at bringing semiconductor production to the U.S., the U.S. Department of Commerce said Wednesday.
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May 27, 2026
DC Asks Tax Court To Redetermine $2.1M In ACA Penalties
The Internal Revenue Service improperly determined that the D.C. Department of Employment Services failed to comply with Affordable Care Act employee reporting requirements for workforce development program participants and owes $2.1 million in penalties, the D.C. government told the U.S. Tax Court.
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May 27, 2026
Expats Back FBAR Excessive-Fine Challenge At 9th Circ.
A nonprofit representing Americans living overseas threw its support behind a former professor who is challenging penalties for undisclosed foreign bank accounts, urging the Ninth Circuit to review his case specifically under the U.S. Constitution's ban on excessive fines.
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May 27, 2026
Senate Panel To Hold Treasury Budget Hearing Next Week
The U.S. Senate Committee on Finance will hold a hearing June 3 on President Donald Trump's budget proposal for the U.S. Department of the Treasury for fiscal year 2027, the panel's chair said Wednesday.
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May 27, 2026
Va. Tobacco Co. Disputes $22M In Disallowed Cost Of Goods
A wholesale purchaser and seller of vape and tobacco products in Virginia is challenging a $5.6 million tax deficiency for 2022, much of it stemming from the IRS' determination that it didn't incur $22.4 million for the cost of goods sold.
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May 27, 2026
6 Utah Partnerships Defend $155M In Easement Deductions
Six partnerships in Utah that together donated 83 acres of land to the city of East Carbon in 2021 defended total tax deductions of $155 million, the denial of which caused the IRS to assess $57.4 million in underpayments and $22.9 million in penalties.
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May 26, 2026
NY Lawyer Gets A Year After $20M Emigrant Bank Fraud Trial
A compliance lawyer convicted at trial for allegedly conning an Emigrant Bank unit out of $20 million by lying about his investment firm's tax lien collateral was sentenced Tuesday in Manhattan federal court to a year and a day in prison for what prosecutors say was a straight-up scheme to steal from a Federal Deposit Insurance Corporation-insured bank.
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May 26, 2026
Teva, IRS Resolve $44M Case Over Patent Defense Costs
Teva Pharmaceuticals and the IRS resolved a $44.3 million dispute Tuesday that stemmed mostly from disallowed patent defense costs, agreeing that Teva had a $15.9 million overpayment for 2009 and had a deficiency and an overpayment for 2010 that nearly equaled each other.
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May 26, 2026
3rd Circ. Grants Tax-Evading Mushroom Farmer New Sentence
The owner of a Pennsylvania mushroom farm will get a new sentence for failing to forward her workers' tax withholdings, after the Third Circuit ruled Tuesday that her sentencing guidelines should not have included an additional $1.8 million in taxes that her company failed to pay.
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May 26, 2026
Importers Tell Justices Trump China Tariff Hikes Went Too Far
The U.S. Supreme Court's recent decision striking down President Donald Trump's emergency tariff regime should encourage the justices to consider and overrule lower courts' judgments upholding China tariffs and subsequent modifications made to them during his first term, importers said Tuesday.
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May 26, 2026
IRS Urged To Modernize Program For Missing Tax Payments
The IRS should modernize and improve its programs that resolve unidentified payments, the Treasury Inspector General for Tax Administration said in a report released Tuesday.
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May 26, 2026
No Need To Seal Tax Return Info, 9th Circ. Says
The U.S. Tax Court correctly denied motions to seal tax return information in two cases because the information fell under an exception for transactional relationships, the Ninth Circuit said in an unpublished opinion.
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May 26, 2026
US Asks 5th Circ. To Rethink Axing Of Home Distilling Ban
The U.S. government asked the Fifth Circuit to revisit its April opinion finding the tax code's ban on distilling whiskey at home unconstitutional after another appellate court's opposite conclusion affirmed the ban.
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May 26, 2026
CBP Says $20.6B In IEEPA Tariff Refunds Have Been Sent
U.S. Customs and Border Protection's tariff refund system has processed hundreds of thousands of new entries over the past two weeks, and since coming online last month it has cleared $20.6 billion in refunds for duties struck down by the U.S. Supreme Court to importers, according to a declaration filed Tuesday in the U.S. Court of International Trade.
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May 22, 2026
Law360 Reveals Titans Of The Plaintiffs Bar
This past year, 10 lawyers across the country at plaintiffs' firms big and small helped secure millions of dollars in settlements and verdicts for their clients, going up against powerful defendants like Google, Monsanto and the Trump administration, earning the attorneys recognition as Law360's Titans of the Plaintiffs Bar for 2026.
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May 22, 2026
Ex-Prosecutor Among Latest To Challenge Trump 'Slush Fund'
A former federal prosecutor who worked on Jan. 6, 2021, insurrection cases sued Friday over the $1.8 billion "anti-weaponization" fund created by President Donald Trump's settlement with the Internal Revenue Service, calling it a "slush fund" that's "on a collision course with the United States Constitution."
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May 22, 2026
Meta Says IRS Must Stipulate To Court Findings In Facebook
The Internal Revenue Service is required to accept statements from the U.S. Tax Court's opinion and other items from the record of litigation with Facebook Inc. in its current dispute with the company's successor, Meta Platforms Inc., the company argued.
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May 22, 2026
$30M In Tax Fraud Penalties Didn't Need Juries, Justices Told
The IRS did not violate a group of taxpayers' rights to jury trials when it hit them with more than $30 million in penalties for tax fraud, the agency told the U.S. Supreme Court, maintaining that the Eleventh Circuit's decision to deny them juries should stand.
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May 22, 2026
Eversheds Sutherland Tax Atty Moves To Greenberg Traurig
Greenberg Traurig LLP has hired in Washington, D.C., a former Eversheds Sutherland counsel who advises clients on state and local tax controversies, tax planning and tax policy matters, the firm has announced.
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May 22, 2026
Privilege Ruling Could Spur Tax Pros To Inspect AI Policies
A New York federal court ruling denying privilege to a client's communications with an artificial intelligence platform could prompt tax practitioners to reconsider such technology's use in sensitive matters and update client agreements to clarify their AI policies.
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May 22, 2026
Taxation With Representation: Goodwin, McGuireWoods
In this week's Taxation With Representation, Equity Residential and AvalonBay Communities Inc. combine, investment firms CVC and Groupe Bruxelles Lambert lead a group of investors to buy pharmaceuticals company Recordati SpA, and NextEra Energy and Dominion Energy merge.
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May 22, 2026
FedEx Says Justices' Freight Ruling Backs $89M Tax Refund
The U.S. Supreme Court's opinion this month in a freight negligence case that adhered closely to statutory text bolsters an argument that the plain language of the law entitles FedEx to an $89 million foreign tax credit, notwithstanding a conflicting federal regulation, the company told the Sixth Circuit.
Expert Analysis
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A Simple Way Courts Can Help Attys Avoid AI Hallucinations
As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.
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Supreme Court's Criminal Law Decisions: The Term In Review
Though the U.S. Supreme Court’s criminal law decisions in its recently concluded term proved underwhelming by many measures, their opinions revealed trends in how the justices approach criminal cases and offered reminders for practitioners, says Kenneth Notter at MoloLamken.
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Budget Act's Deduction Limit Penalizes Losing Gamblers
A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Lessons On Parallel Settlements From Vanguard Class Action
A Pennsylvania federal judge’s unexpected denial of a proposed $40 million settlement of an investor class action against Vanguard highlights key factors parties should consider when settlement involves both regulators and civil plaintiffs, say attorneys at Ropes & Gray.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Mulling Worker Reclassification In Light Of No Tax On OT
The One Big Beautiful Bill Act's no-tax-on-overtime provisions provide tax relief for employees who regularly work overtime and are nonexempt from the Fair Labor Standards Act, but reclassifying employees may lead to higher compliance costs and increased wage and hour litigation for employers, says Steve Bronars at Edgeworth Economics.
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Clean Energy Tax Changes Cut Timelines, Add Red Tape
With its dramatic changes to energy tax credits, the One Big Beautiful Bill Act will reshape project financing and investment planning — and wind and solar developers, especially those in the early stages of projects, face stricter timelines and heightened compliance challenges, says Dan Ruth at Balch & Bingham.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.