USA v. Sagoo

  1. January 26, 2026

    Justices' FCC Review Could Reshape IRS Penalty Disputes

    The U.S. Supreme Court's upcoming review of a pair of cases questioning the validity of the Federal Communications Commission's penalty authority could have ripple effects that further delineate the Internal Revenue Service's authority to impose penalties.

  2. January 02, 2026

    Top Federal Tax Cases To Watch In 2026

    The application of self-employment taxes to limited partners, the economic substance doctrine's threshold and the question of whether IRS penalties need a jury's deliberation are topics federal courts likely will examine in coming decisions. Here, Law360 reviews the top federal tax cases to watch in the coming year.

  3. December 23, 2025

    Top Federal Tax Decisions Of 2025

    Over the past year, federal courts have issued decisions that extended the deadline for challenging tax bills in the U.S. Tax Court, allowed the IRS to pursue a woman's decades-old tax debt caused by her return preparer and lifted a $1 million reporting penalty because a jury didn't sign off. Here, Law360 reviews some of the most significant federal tax decisions of 2025.