Tax

  • August 06, 2026

    2 Law Firms Say IRS Wrongly Denied COVID-19 Tax Credits

    A pair of law firms are alleging in Georgia federal court that the Internal Revenue Service wrongly denied their claims to employee retention credits, a tax incentive created during the height of the COVID-19 pandemic to encourage businesses to keep workers on their payrolls.

  • August 06, 2026

    EU Must Walk Tightrope With Carbon Tax Under WTO Rules

    Lawmakers behind the European Union's carbon import tax say the policy supports global climate action while remaining compliant with World Trade Organization rules — although experts note that treating all traders equally can be tricky in practice.

  • August 05, 2026

    Texas Man Gets 3½ Years, Must Pay $6M For Fraud Scheme

    A Colorado federal judge sentenced a Texas man Wednesday to 3.5 years in prison for his role in the operation and promotion of a multimillion-dollar fraudulent investment fund, ordering nearly $6 million to be paid in restitution.

  • August 05, 2026

    JBS To Pay $31M In Pilgrim's Pride Investors' Control Suit

    Brazil-based meat giant JBS SA agreed to pay $31 million to shareholders of its subsidiary Pilgrim's Pride Corp. to settle a suit accusing JBS, its affiliates and its Pilgrim's board appointees of unfairly increasing JBS' clout and access to dividends and tax benefits at the expense of minority shareholders of Pilgrim's.

  • August 05, 2026

    Tax Court Has Jurisdiction In Partnership's Late-Filed Case

    The U.S. Tax Court has jurisdiction in the case of a partnership that missed the 90-day window for filing its petition under an Internal Revenue Code rule enacted in 2015, the court held Wednesday, finding that the rule warranted a result different from that reached in an earlier case.

  • August 05, 2026

    Taiwan LED Maker To Pay $5.15M In Customs Fraud Deal

    Taiwanese-based Everlight Electronics will pay the U.S. government $5.15 million to resolve duty evasion allegations in a dispute brought under the False Claims Act, the U.S. Attorney's Office for the District of Maryland announced Wednesday. 

  • August 05, 2026

    Judge Says Firearms Act Can't Stand After Gun Taxes Zeroed

    A Texas federal court ruled Wednesday that the National Firearms Act and its enforcement of registration and transfer requirements are unconstitutional in light of the 2025 federal budget bill's elimination of taxes on certain firearms, handing a win to several gun rights advocacy groups.

  • August 05, 2026

    Convicted Tax-Offender Atty Rebuffed In Bid To Have Firearm

    A Connecticut attorney who served prison time for tax offenses cannot proceed with most of a suit that seeks the restoration of his right to possess a firearm, a federal judge said in a ruling Wednesday.

  • August 05, 2026

    Court Wrongly Nixed $750K Tax Debt Collection, 6th Circ. Told

    An Ohio federal court wrongly found that the U.S. government couldn't collect on a man's federal tax liabilities of over $750,000 via a property sale, the government told the Sixth Circuit, saying while the man's mother holds legal title to the property, he is its equitable owner.

  • August 05, 2026

    Finance Group Urges Changes To UK Tax Reporting Rules

    The U.K.'s Labour government should change its plans for new cross-border tax reporting rules because the draft rules are overly complex for financial firms and the timeline is unrealistic, an industry group warned.

  • August 04, 2026

    NYC Extends Deadline For Pied-À-Terre Tax Exemptions

    New York City Mayor Zohran Mamdani has extended the deadline for applying for exemptions from a "pied-à-terre" tax on second NYC homes that the city values at $1 million or more, setting the new deadline as Sept. 18.

  • August 04, 2026

    Lender Can't Claim $5M In Worker Credits, Judge Rules

    A mortgage lender that said it had to suspend operations during the pandemic can't claim $5 million in refunds for worker tax credits, a California federal magistrate judge said, finding the lender failed to show that its sales operations were partially suspended due to a government order.

  • August 04, 2026

    Australia Seeks Feedback On Extending Gains Tax Rules

    Australia is seeking feedback on draft legislation that would extend an overhaul to the capital gains tax system to specialized investment trusts, shield deceased estates from a new minimum tax and make several other changes.

  • August 04, 2026

    Ex-Booz Allen Worker Says Sen. Scott's Tax Leak Claims Late

    A former employee of federal contractor Booz Allen Hamilton asked a Florida federal court to toss claims against him by Sen. Rick Scott over the leak of his personal tax returns, saying the suit was filed too late and in the wrong jurisdiction.

  • August 04, 2026

    Mich. Judge Fines Atty $1K For 'Baseless' Ethics Accusation

    A Michigan federal judge on Tuesday sanctioned an attorney in a tax foreclosure suit and said he would not allow the parties to continue bickering via motion because "this case is over."

  • August 04, 2026

    Blanche Advances After GOP Sens. Win Written Assurances

    The Senate Judiciary Committee voted to advance acting Attorney General Todd Blanche's nomination for the permanent position Tuesday, after Sens. Thom Tillis, R-N.C., and John Cornyn, R-Texas, said they would support him.

  • August 04, 2026

    Fla. Homestead Exemption Ballot Question Must Be Changed

    The Florida attorney general has 10 days to submit a revised title and summary for a ballot question that proposes boosting the state's homestead tax exemption, after a state judge found the current language misleading and ordered a change.

  • August 04, 2026

    Ore. Court Tweaks Land, Building Values For $79M Complex

    The Oregon Tax Court refused to lower an apartment complex's $79 million valuation but agreed with the owner that the land component of the property was undervalued, adjusting the land and building values accordingly.

  • August 03, 2026

    25 States Sue Trump Over 3rd Round Of Global Tariffs

    California, Arizona and 23 other states sued the Trump administration in the U.S. Court of International Trade on Monday claiming the president is trying for a third time to impose illegal tariffs against nearly all the country's trading partners, this time under the cover of federal law meant to combat forced labor.

  • August 03, 2026

    IRS Says Reclassification Of Pot Subverts NM Co.'s Tax Claim

    An April order changing the legal classifications of some medical marijuana products actually undermines a New Mexico marijuana company's bid to claim some business deductions rather than supporting it, the Internal Revenue Service told the U.S. Tax Court.

  • August 03, 2026

    IRS Senior Manager Alleges Racial Bias, Retaliation At Agency

    U.S. Treasury Department officials subjected a Chinese American IRS senior manager to a campaign of discrimination and harassment, including removal from her leadership position and replacement by a white male colleague, the employee told a D.C. federal court.

  • August 03, 2026

    Bermuda Firm Owes UK Tax In £41M Dispute, Tribunal Rules

    A Bermuda-based investment firm was a U.K. tax resident for several years and therefore may be liable for over £40.5 million ($54.3 million) in corporate tax because its beneficiary had effective control, a London tribunal ruled.

  • August 03, 2026

    Blanche's Nix Of Trump's $1.8B Fund Wins Over GOP Sens.

    Two holdout GOP senators said Monday that they would support confirmation of acting Attorney General Todd Blanche to the permanent role after he gave assurances that President Donald Trump's $1.8 billion "anti-weaponization" fund, created as part of a settlement with the IRS, would not move forward.

  • July 31, 2026

    Law360 Names 2026's Top Attorneys Under 40

    Law360 is pleased to announce the Rising Stars of 2026, our list of more than 160 attorneys under 40 whose legal accomplishments belie their age.

  • July 31, 2026

    Trump Appeals Judge's Block Of IRS Settlement To 11th Circ.

    President Donald Trump will ask the Eleventh Circuit to overturn a Florida federal judge's order blocking a settlement deal that would have given him and others broad protection from federal tax audits and investigations, according to a notice filed Friday.

Expert Analysis

  • Navigating AI In The Legal Industry

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    As artificial intelligence becomes an increasingly integral part of legal practice, Law360 guest commentary this year examined evolving ethical obligations, how the plaintiffs bar is using AI to level the playing field against corporate defense teams, and the attendant risks of adoption.

  • How Fractional GCs Can Manage Risks Of Engagement

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    As more organizations eliminate their in-house legal departments in favor of outsourcing legal work, fractional general counsel roles offer practitioners an engaging and flexible way to practice at a high level, but they can also present legal, ethical and operational risks that must be proactively managed, say attorneys at Boies Schiller.

  • How OECD Tax Update Tackles Mobile Workforce Complexity

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    The Organization for Economic Cooperation and Development’s recently updated model tax convention — a recalibration of international tax principles in response to an increasingly mobile workforce — should prompt companies to reevaluate cross-border operations, transfer pricing policies and tax controversy strategies, say attorneys at Eversheds.

  • Series

    Nature Photography Makes Me A Better Lawyer

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    Nature photography reminds me to focus on what is in front of me and to slow down to achieve success, and, in embracing the value of viewing situations through different lenses, offers skills transferable to the practice of law, says Brian Willett at Saul Ewing.

  • What 2025 Transpo And Logistics Legal Trends Mean For 2026

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    2025 was challenging for the transportation and logistics sector, with emergent trends including dramatic federal policy shifts, developments in tort risk, and a host of mergers and acquisitions — but a review of these themes offers a useful playbook for where the industry is headed in 2026, says Jonathan Todd at Benesch.

  • Series

    Law School's Missed Lessons: Practical Problem Solving

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    Issue-spotting skills are well honed in law school, but practicing attorneys must also identify clients’ problems and true goals, and then be able to provide solutions, says Mary Kate Hogan at Quarles & Brady.

  • Opinion

    A Uniform Federal Rule Would Curb Gen AI Missteps In Court

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    To address the patchwork of courts’ standing orders on generative artificial intelligence, curbing abuses and relieving the burden on judges, the federal judiciary should consider amending its civil procedure rules to require litigants to certify they’ve reviewed legal filings for accuracy, say attorneys at Shook Hardy.

  • Series

    The Law Firm Merger Diaries: Integrating Practice Groups

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    Enacting unified leadership and consistent client service standards ensures law firm practice groups connect and collaborate around shared goals, turning a law firm merger into a platform for growth rather than a period of disruption, says Brian Catlett at Fennemore Craig.

  • Nonprofits Face Uncertainty Over Political Activity Rules

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    Two federal court decisions suggesting that the Internal Revenue Service's rules for 501(c)(4) organizations' political activity may be too vague to survive constitutional scrutiny leave nonprofit organizations caught between constitutional limits on government regulation of speech and tax limits on their exempt status, say attorneys at BakerHostetler.

  • Opinion

    Supreme Court Term Limits Would Carry Hidden Risk

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    While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • Series

    Knitting Makes Me A Better Lawyer

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    Stretching my skills as a knitter makes me a better antitrust attorney by challenging me to recalibrate after wrong turns, not rush outcomes, and trust that I can teach myself the skills to tackle new and difficult projects — even when I don’t have a pattern to work from, says Kara Kuritz at V&E.

  • Series

    The Biz Court Digest: Welcome To Miami

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    After nearly 20 years in operation, the Miami Complex Business Litigation Division is a pioneer upon which other jurisdictions in the state have been modeled, adopting many innovations to keep its cases running more efficiently and staffing experienced judges who are accustomed to hearing business disputes, say attorneys at King & Spalding.

  • AI Evidence Rule Tweaks Encourage Judicial Guardrails

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    Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.

  • Series

    The Law Firm Merger Diaries: Getting The Message Across

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    Communications and brand strategy during a law firm merger represent a crucial thread that runs through every stage of a combination and should include clear messaging, leverage modern marketing tools and embrace the chance to evolve, says Ashley Horne at Womble Bond.

  • Opinion

    Horizontal Stare Decisis Should Not Be Casually Discarded

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    Eliminating the so-called law of the circuit doctrine — as recently proposed by a Fifth Circuit judge, echoing Justice Neil Gorsuch’s concurrence in Loper Bright — would undermine public confidence in the judiciary’s independence and create costly uncertainty for litigants, says Lawrence Bluestone at Genova Burns.

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