Featured Stories

Smithfield's Mass. Win Puts Group Tax Rules In Crosshairs

A recent Massachusetts tax board decision that said federal law protects a Smithfield entity's receipts from being... (more story)

4th Circ. Altria Decision Spotlights Risks From ERISA Docs

A recent Fourth Circuit decision in a retirement plan dispute between tobacco giant Altria and an ex-worker unders... (more story)

Md. Digital Tax Defeat Spells Trouble For Other States' Levies

The Maryland Tax Court's ruling Friday that found the state's first-in-the-nation digital advertising tax unconsti... (more story)

Federal More

5th Circ. Says IRS Penalty Suit Beyond Court Review

The Internal Revenue Service's penalty imposed on a partnership for inaccurately reporting a Louisiana conservation easement transaction is considered a tax collection matter outside federal courts' jurisdicti... (more story)

7th Circ. Nixes IRS Bid For Rehearing Of Hyatt Perks Tax Fight

A dispute over the taxability of $300 million in funds from Hyatt Hotels' loyalty rewards program will head back to the U.S. Tax Court, with the Seventh Circuit rejecting the Internal Revenue Service's request... (more story)

Trump Threatens 50% Tariffs On Canadian Vehicles, Steel

President Donald Trump on Monday escalated his trade war against Canada, saying he would implement 50% tariffs on vehicles and steel from the country in January, after a 50% levy took effect over the weekend o... (more story)

Baltimore Atty Owes Client's $3.3M Tax Debt, 4th Circ. Told

A Maryland federal court correctly found that a Baltimore attorney must cover unpaid federal income taxes owed by his client's holding company, but the lower court was wrong to determine that the attorney shou... (more story)

Law Firms End COVID-19 Tax Credit Suits Against IRS

A pair of law firms have agreed to drop suits they recently lodged in Georgia federal court claiming the Internal Revenue Service wrongly denied their claims to COVID-19-related employee retention credits.

DC Circ. Voids Block On OMB Funding Freeze

The D.C. Circuit on Friday vacated a district judge's block on the Trump administration's pause on a wide array of federal grants, loans and financial assistance, ruling that the Office of Management and Budge... (more story)

Fed. Circ. OKs Firing Of IRS Worker Flagged By Goddaughter

The Federal Circuit affirmed the termination of an IRS employee whose goddaughter reported her to the agency for accepting compensation or gifts in exchange for preparing tax returns for others, upholding a de... (more story)

State & Local More

OptumRx Seeks Quick Win In Apportionment Fight With Fla.

Florida's tax agency incorrectly excluded rebates for drugmakers from the sales factor of OptumRx, and the company's pharmacy benefit management services can't be sourced to Florida because they took place els... (more story)

Childcare Center Late To Claim Tax Break, Minn. Justices Told

A Minnesota childcare center failed to meet the statutory deadline for seeking a property tax exemption and was not entitled to judicial review of the tax break's denial, a county told the state Supreme Court,... (more story)

NJ Medicaid Fee Law Barred By ERISA, Trade Groups Argue

A coalition of restaurant, retail and hotel industry groups has urged a New Jersey federal court to strike down a state law requiring businesses to pay a fine when their employees are enrolled in the state Med... (more story)

Taxation With Representation: Fenwick, Hengeler Mueller

In this week's Taxation With Representation, Santander SA completes its acquisition of U.S. regional lender Webster Financial Corp., financial services company Stripe buys artificial intelligence routing platf... (more story)

Score One Very Big One Against Illegal Taxes: SALT In Review

From the defeat of Maryland's digital advertising tax to a Missouri election that defied expectation, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

Colo. Court Affirms Boulder Stormwater Fees Aren't Taxes

Stormwater fees in Boulder, Colorado, that were used in part to repay $66 million in bonds are not taxes subject to voter approval under the state's Taxpayer Bill of Rights, an appeals court said Thursday, aff... (more story)

RI Homeowners Challenge 'Taylor Swift Tax' On 2nd Homes

Dozens of Rhode Island homeowners filed a suit in state court alleging that a new levy on second homes valued at more than $1 million, which has been called the Taylor Swift tax, is unconstitutional because it... (more story)

International More

OECD Draft Could Guide Pricing For Intragroup R&D Deals

The Organization for Economic Cooperation and Development's proposed revisions to its intragroup transfer pricing guidelines provide helpful tips for determining the cost base for contract research and develop... (more story)

Six EU Countries Push For Blocwide Tax On Oil Firms' Profits

Six European Union countries are calling for renewed discussions on taxing the windfall profits of oil companies to shield consumers from high energy costs, according to a letter the countries sent to the Iris... (more story)

Consultant Should Have Flagged VAT Fraud, UK Court Affirms

A U.K. appeals court backed HM Revenue & Customs' denial of an information technology company's nearly £1.7 million ($2.3 million) value-added tax deduction, holding Friday that the company's consultant should... (more story)

Trump Says He Reached Deal For Tariff-Free Ground Beef

President Donald Trump said Friday he has cut a deal to allow up to 300,000 metric tons of ground beef to be imported into the U.S. without an added tariff in exchange for lower prices for consumers.

Nintendo Customer Fights To Keep Tariff Refund Suit Alive

A Washington federal court should deny Nintendo's attempt to escape a proposed class action seeking reimbursement of costs that customers paid toward President Donald Trump's since-invalidated global tariff re... (more story)

Monitor Exposure, Stay Flexible Amid Tariff Uncertainty

To navigate an unstable trade environment, businesses must evaluate their exposure to new tariffs invoked under a patchwork of statutory authorities and be prepared to adapt to further changes that may be on t... (more story)

Being In A Band Made Me A Better Lawyer

Playing shows in storied New York City venues and rehearsing with my bandmates in poorly ventilated rooms helped develop the professional qualities I rely on as a litigator, including an ability to collaborate... (more story)