Federal
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January 28, 2026
Gov't Escapes Bad Faith Sanctions In FBAR Dispute
A New York federal judge declined Wednesday to sanction the U.S. government in its suit against the estate of a businessman over undisclosed offshore bank accounts, holding that his widow failed to show the government acted in bad faith.
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January 28, 2026
11th Circ. Panel Skeptical Of $20.7M Conservation Deduction
Eleventh Circuit judges expressed doubts Wednesday about a partnership's effort to restore its $20.7 million tax deduction for donating a conservation easement, saying the U.S. Tax Court had found that the partnership's managers thought the land was actually worth far less.
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February 12, 2026
Law360 Seeks Members For Its 2026 Editorial Boards
Law360 is looking for avid readers of our publications to serve as members of our 2026 editorial advisory boards.
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January 27, 2026
TIGTA Warns About IRS Hiring Levels Ahead Of Senate Vote
The Treasury Inspector General for Tax Administration raised concerns over the IRS' readiness for the tax filing season Tuesday ahead of Senate votes that would reduce funding, saying that staffing levels could impact the agency's ability to process returns this year.
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January 27, 2026
Wis. Homeowners Challenge Tribal Tax Ruling At 7th Circ.
A group of Wisconsin homeowners is asking the Seventh Circuit to revive its claims that local political jurisdictions of the Menominee Indian Tribe joined forces to increase the homeowners' tax burden, arguing a lower court was wrong to dismiss the case.
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January 27, 2026
Korean Lawmakers Duel Over Trump Tariff Threat Response
President Donald Trump's threat of a tariff hike on South Korea for "not living up to" its trade deal with the U.S. had South Korea's two major parties warring Tuesday over the pact's approval process.
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January 27, 2026
Perrigo Overpaid Tax, Penalties By $89M, Court Finds
Pharmaceutical giant Perrigo overpaid $89.2 million in taxes, penalties and interest during years 2009 through 2012, a Michigan court found in a final judgment issued Tuesday.
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January 27, 2026
Trump's Greenland Tariff Threats Could Backfire On US
The brief turmoil over President Donald Trump's sweeping tariff threats involving Greenland has abated for Europe and the global financial markets, but European governments may be more likely to retaliate with their own tariffs on the U.S. in the future, experts said.
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January 27, 2026
IRS To Offer Tax Refund Options In Phasing Out Paper Checks
Individuals who do not have access to traditional banking services will have an opportunity to receive their tax return refunds through alternative electronic payment methods as the Internal Revenue Service phases out paper checks, the agency said in a fact sheet Tuesday.
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January 27, 2026
Baltimore Atty Ordered To Pay Part Of Client's $3.3M Tax Debt
A Baltimore attorney found personally responsible for paying a client's unpaid taxes owes only part of the debt, a federal magistrate judge said, finding the attorney owed $1.9 million rather than the $3.3 million sought by the government.
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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.
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January 26, 2026
DOJ Urges 6th Circ. To Uphold IRS Jet Fee Excise Tax
A fractional aircraft ownership company is liable for federal excise taxes, the U.S. Department of Justice told the Sixth Circuit, arguing that the company failed to establish any statutory or equitable defense while urging the appellate judges to affirm a lower court's ruling.
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January 26, 2026
Canada Says China Tariff Agreement Isn't Free Trade Deal
Canadian Prime Minister Mark Carney and the country's foreign affairs minister downplayed the country's recent tariff deescalation with China, indicating Canada will not pursue a free trade agreement with China as President Donald Trump threatened a 100% tariff this weekend over the deal.
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January 26, 2026
IRS Pushes Deadline For IRA Amendments To 2027
The Internal Revenue Service extended the deadline for making amendments to individual retirement arrangements by another year, pushing the date to December 2027, according to guidance released Monday.
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January 26, 2026
Most Avoided Debt Penalties During Pandemic, TIGTA Says
Most taxpayers who were supposed to receive relief from Internal Revenue Service penalties for failing to pay their tax debts during the pandemic received it, the Treasury Inspector General for Tax Administration reported Monday.
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January 26, 2026
Treasury Cancels Booz Allen Contracts Following Leak
The U.S. Department of the Treasury is canceling $21 million in contracts with consulting firm Booz Allen Hamilton after a massive leak at the Internal Revenue Service that included President Donald Trump's tax returns, the department said Monday.
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January 23, 2026
Victims In $93M Fraud Fight Receiver's 3rd-Party Claims Plan
Investors in a $93 million Miami real estate development scheme are protesting a proposal by the receiver of the company's estate to hire her own law firm, increase the receiver fees and go after recipients of fraudulent transfers, claiming the proposal will increase costs and decrease transparency.
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January 23, 2026
EU To Suspend US Tariff Countermeasures Another 6 Months
The European Union will suspend tariff countermeasures covering more than €93 billion ($110 billion) of U.S. goods another six months after President Donald Trump backed down from tariff threats this week in reaching a preliminary agreement on U.S. security interests in Greenland, an official said Friday.
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January 23, 2026
Suit Accusing FTM Wealth Of Tax Scam Faces Jurisdiction Test
A precious metals partnership notified a Colorado federal judge of plans to move its lawsuit against FTM Wealth to state court after learning from FTM member Nathaniel Ott's lawyer that he is a Colorado citizen in a case over an alleged tax scam that the plaintiffs say cost them $12 million.
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January 23, 2026
Weekly Internal Revenue Bulletin
The Internal Revenue Service's weekly bulletin, released Friday, included a pair of tribal regulations governing a taxable income exclusion for welfare benefits and classifying certain tribe-owned entities as tax-exempt to allow them to directly monetize tax credits for clean energy projects.
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January 23, 2026
Ex-Mass. Pol's Sister Cops To Obstructing Benefit Fraud Case
The sister of a former Massachusetts state senator pled guilty to attempting to interfere in a grand jury investigation into the politician's allegedly fraudulent collection of unemployment benefits, federal prosecutors announced Friday.
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January 23, 2026
Taxation With Representation: Vinge, A&O Shearman, Cassels
In this week's Taxation With Representation, Swedish private equity company EQT buys U.K. secondaries firm Coller Capital, biopharmaceutical giant GSK PLC acquires Rapt Therapeutics Inc., and fusion energy company General Fusion announces plans to go public by merging with special purpose acquisition company Spring Valley Acquisition Corp. III.
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January 23, 2026
Senate To Take Up Spending Bills With $11.2B IRS Funding
The U.S. Senate is poised to take up bills next week that would provide the IRS with an $11.2 billion budget — a 9% annual cut — and cut $11.7 billion from the IRS spending boost included in the Inflation Reduction Act.
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January 23, 2026
IRS Says Overtime Tax Break Is Pegged To FLSA
Eligibility for a new tax deduction for overtime compensation is based on definitions provided in the Fair Labor Standards Act, the IRS said Friday, spelling out who can claim the tax break and what pay qualifies.
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January 23, 2026
Tax Pros Warn Of Turbulent 2026 Filing Season Ahead
The 2026 tax filing season likely will be characterized by filing delays, processing backlogs and widespread confusion, tax experts and former IRS commissioners warn, despite promises from federal officials to smoothly deliver billions in new tax benefits with better service, updated forms and modernized systems.
Expert Analysis
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Demystifying The Civil Procedure Rules Amendment Process
Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.
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Parenting Skills That Can Help Lawyers Thrive Professionally
As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.
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Unpacking The New Opportunity Zone Tax Incentive Program
The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.
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Trump Tax Law's Most Impactful Energy Changes
The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.
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Adapting To Private Practice: From Texas AUSA To BigLaw
As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.
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Advice For 1st-Gen Lawyers Entering The Legal Profession
Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.
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UK's 1st ICSID Claim Shows Bilateral Investment Treaty Reach
For the first time, the U.K. is facing a claim under the International Centre for Settlement of Investment Disputes Convention, underscoring the broader reality that treaty protections are no longer confined to investors in emerging markets, says Philipp Kurek at Signature Litigation.
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Trump Tax Law's Most Impactful Corp. And Individual Changes
The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.
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From Clerkship To Law Firm: 5 Transition Tips For Associates
Excerpt from Practical Guidance
Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.
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Trump Tax Law's Most Consequential International Changes
The international tax provisions in the One Big Beautiful Bill Act may result in higher effective tax rates for some multinational corporations, but others, particularly those operating in low-tax jurisdictions, may benefit from alignment with global anti-profit shifting efforts, say attorneys at Weil.
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Associates Can Earn Credibility By Investing In Relationships
As the class of 2025 prepares to join law firms this fall, new associates must adapt to office dynamics and establish credible reputations — which require quiet, consistent relationship-building skills as much as legal acumen, says Kyle Forges at Bast Amron.
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Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling
The Seventh Circuit’s recent decision in Pable v. Chicago Transit Authority, affirming the dismissal of an ex-employee’s retaliation claims, highlights the importance of properly handling the preservation of ephemeral messages and clarifies key sanctions issues, says Philip Favro at Favro Law.
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What 2 Profs Noticed As Transactional Law Students Used AI
After a semester using generative artificial intelligence tools with students in an entrepreneurship law clinic, we came away with numerous observations about the opportunities and challenges such tools present to new transactional lawyers, say professors at Cornell Law School.