Federal

  • March 27, 2026

    NYC Sheds FDIC's Claim For Silicon Valley Bank Tax Refund

    A D.C. federal court said Friday it does not have the authority to order New York City to issue a tax refund sought by the Federal Deposit Insurance Corp. in its capacity as receiver of the failed Silicon Valley Bank.

  • March 27, 2026

    US Takes $89M Perrigo Economic Substance Fight To 6th Circ.

    The U.S. government is appealing a Michigan federal court's conclusion that Perrigo overpaid $89.2 million in taxes, which was based on a finding that the company's transactions with a foreign affiliate had economic substance rather than sole tax avoidance purposes.

  • March 27, 2026

    Ex-CEO Sues Former NJ AG Over Tossed RICO Case

    The former CEO of The Michaels Organization, who was indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross III, has accused former New Jersey Attorney General Matthew J. Platkin and other members of his office of commencing the prosecution knowing there was no probable cause.

  • March 27, 2026

    Family Members Get Prison Terms For Tax Refund Scheme

    Family members convicted of designing a trust scheme that tried to net $8.5 million in tax refunds were sentenced to prison by a Texas federal judge and ordered to pay back $1.7 million they spent on cryptocurrency and luxuries, according to the U.S. Department of Justice.

  • March 27, 2026

    IRS Has Spent $16B Of Funding Boost, TIGTA Says

    The IRS had spent nearly $16 billion — or 61% — of its Inflation Reduction Act funding boost as of the end of last fiscal year, the Treasury Inspector General for Tax Administration said Friday.

  • March 27, 2026

    Weekly Internal Revenue Bulletin

    The Internal Revenue Service's weekly revenue bulletin, released Friday, included guidance on tax-exempt refunding bonds that would clarify how to request refunds for rebate overpayments.

  • March 26, 2026

    Venezuelan Leader Says Ex-Fla. Rep Couldn't Get US Meetings

    A Venezuelan political opposition leader told jurors Thursday that he connected with former Florida congressman David Rivera to try to secure meetings with high-level U.S. officials in the first Trump administration, but Rivera — who is on trial for allegedly failing to register as a foreign agent — failed to deliver.

  • March 26, 2026

    Tax Court Upholds Penalty For Microcaptive Arrangement

    An Oklahoma oil businessman is on the hook for an accuracy-related penalty for a microcaptive insurance arrangement that lacked economic substance, the U.S. Tax Court said Thursday, deciding an issue that it had deferred in an earlier ruling.

  • March 26, 2026

    Tax On Wealth Above $50M Proposed By Senate, House Dems

    Net worth above $50 million would be subject to a wealth tax of up to 3% that could generate an estimated $6.2 trillion under a pair of bills introduced in the House and Senate on Thursday. 

  • March 26, 2026

    4 Key Questions On Tariff Investigations

    The U.S. announced a bevy of new trade investigations this month to underpin a tariff regime intended to replace duties struck down by the U.S. Supreme Court, but questions remain about the fate of deals struck with trading partners and whether importers will face higher tariffs. Here, Law360 examines four questions on the implications of those investigations.

  • March 26, 2026

    10th Circ. Should Allow Tax Petition Flexibility, Group Says

    The Tenth Circuit should follow previous opinions finding that the 90-day deadline for challenging a tax bill is flexible, a taxpayer advocacy group told the circuit court Thursday, throwing its support behind a senior citizen who missed his petition filing deadline by one day.

  • March 26, 2026

    Fla. Partnership's Gift Of Ala. Land Worth $22M, Court Told

    A Florida partnership defended its charitable deduction for a donation of land in Alabama that it said was worth in excess of $22 million, arguing the IRS erred in zeroing out the donation and assessing a deficiency of $8.3 million plus $3.3 million in penalties for 2021.

  • March 26, 2026

    Tax Court Slashes Deduction For Miss. Land Conservation

    A partnership is only entitled to a $2.2 million tax deduction for donating a conservation easement over land in Mississippi, the U.S. Tax Court said Thursday, rejecting its claims that the value was more than 200% higher because the property could have been used for sand and gravel mining.

  • March 26, 2026

    EU Parliament Approves US Trade Deal With New Conditions

    The full European Parliament voted Thursday to approve a set of contingencies on the European Union's trade deal with the U.S. that would implement major tariff cuts, including the ability to suspend the agreement if President Donald Trump raises tariffs or introduces new ones.

  • March 26, 2026

    11th Circ. Affirms Slashing Tax Breaks For Conservation Gifts

    Two partnerships that claimed tens of millions of dollars in tax deductions for protecting 530 acres in Georgia from development grossly overvalued their contributions and rightfully drew penalties from the Internal Revenue Service, the Eleventh Circuit said in affirming a U.S. Tax Court decision.

  • March 25, 2026

    PTAB Was Never '100% Discretionary,' Rep. Issa Tells Squires

    U.S. Patent and Trademark Office Director John Squires is exceeding the authority Congress intended to grant him in the America Invents Act for discretionarily denying patent challenges, the U.S. House of Representatives' intellectual property leader said Wednesday.

  • March 25, 2026

    Tax-Credit Cliff Sparks M&A Rush For Clean Energy

    The looming July cutoff to maintain eligibility for clean electricity investment and production tax credits is sparking a dealmaking spree as smaller developers who are unable to meet the deadline begin looking to sell projects to deeper-pocketed players who can.

  • March 25, 2026

    Woman Deserves Relief From Tax Prep Fraud, Justices Told

    Two taxpayer groups and a tax counsel association urged the U.S. Supreme Court to hear a woman's appeal over liabilities triggered by a fraudulent preparer, arguing the Third Circuit decision in the case misread the fraud exception in the tax assessment statute.

  • March 25, 2026

    House Tax Panel Advances IRS Overhaul Bills

    The House Ways and Means Committee unanimously advanced several bipartisan bills Wednesday that would make administrative changes at the Internal Revenue Service, including legislation that would establish a dashboard to update taxpayers on backlogs and wait times.

  • March 25, 2026

    Ala. Partnership Defends Nixed $40M Easement Deduction

    An Alabama partnership received an appraisal from a qualified firm to establish the value of land donated to a conservation group in 2021, it told the U.S. Tax Court in challenging the IRS' denial of its $39.8 million deduction.

  • March 25, 2026

    Small-Biz Owners Can't Unfreeze Corp. Transparency Act Case

    A Texas federal judge declined to unpause a challenge to the Corporate Transparency Act brought by two small-business owners who the U.S. government argued would have moot claims after the U.S. Treasury Department finalizes new regulations.

  • March 25, 2026

    Amazon Worker's Settlement Is Taxable, Tax Court Says

    A former Amazon.com worker who received a settlement from the company after injuring her back on the job owes taxes on the deal, the U.S. Tax Court said Wednesday, finding the company had paid to settle a wrongful termination claim, not to address her injury.

  • March 25, 2026

    Sen. Scott Sues Booz Allen, IRS Leaker Over Data Breach

    U.S. Sen. Rick Scott, R-Fla., has sued federal contractor Booz Allen Hamilton and a former employee for leaking his tax returns along with a trove of confidential tax data on President Donald Trump and other wealthy people, adding to mounting litigation over the breach.

  • March 25, 2026

    CBP Rolling Out Online Duty Payments For US Virgin Islands

    The U.S. federal government's online portal for electronic payments of duties, taxes and fees on imported merchandise will be rolled out in the U.S. Virgin Islands over the coming months, U.S. Customs and Border Protection said Wednesday.

  • March 25, 2026

    ABA Urges Flexibility In IRS Voluntary Disclosure Practice

    Participation in the IRS' voluntary disclosure practice would likely increase if the agency rethinks its proposed three-month deadline for individuals to file returns and pay liabilities, the American Bar Association's tax section said in a letter publicly released Wednesday.

Expert Analysis

  • Defeating Estoppel-Based Claims In Legal Malpractice Actions

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    State supreme court cases from recent years have addressed whether positions taken by attorneys in an underlying lawsuit can be used against them in a subsequent legal malpractice action, providing a foundation to defeat ex-clients’ estoppel claims, says Christopher Blazejewski at Sherin and Lodgen.

  • The Biz Court Digest: How It Works In Massachusetts

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    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • Why Appellees Should Write Their Answering Brief First

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    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • How Gov't May Use FARA To Target 'Domestic Terrorism'

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    After the Trump administration’s recent memo directing law enforcement to use the Foreign Agents Registration Act to prosecute domestic terrorism, nonprofit organizations receiving funding from foreign sources must assess their registration obligations under the statute, say attorneys at Pillsbury.

  • Law School's Missed Lessons: Educating Your Community

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    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • IRS Shutdown Backlog May Trigger Collection, Refund Chaos

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    As the IRS continues to send automated collection notices amid the ongoing federal government shutdown, a mounting backlog of unprocessed refunds, collections filings and mail is causing problems for taxpayers that will continue even after the shutdown ends, says Meeren Amin at Fox Rothschild.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

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