July 02, 2026
The right for a jury to review IRS civil fraud penalties, the relevance of the economic substance doctrine in tax transactions, disaster relief deadlines and the IRS administration of employee retention tax credits are topics federal courts will likely scrutinize in the second half of the year. Here, Law360 reviews the top federal tax cases to watch in the remainder of 2026.
June 16, 2026
The U.S. Supreme Court's recent decision upholding federal agency fines without a jury trial doesn't undermine a challenge against IRS penalties tied to a charitable tax deduction for a Louisiana conservation easement contribution, the partnership donor told the Fifth Circuit.
March 16, 2026
The Internal Revenue Service violated the Seventh Amendment by imposing civil fraud penalties without a jury first reviewing them, a partnership told the Fifth Circuit, arguing the penalties' common-law roots allow the entity to invoke constitutional protections in its conservation easement tax deduction dispute.