Federal
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February 06, 2026
'Very Bizarre': Trump's Funding Freeze Appeal Vexes DC Circ.
D.C. Circuit judges struggled Friday with whether to unblock a federal funding freeze carrying multitrillion-dollar implications, as a Trump administration lawyer disclaimed interest in a vast spending halt but also dodged opportunities to rule it out unequivocally.
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February 06, 2026
4 Takeaways From The EU's Latest Trade Agreements
The European Union recently cemented formal trade agreements with India and Mercosur, a group of Latin American countries, which — along with creating certainty for businesses in the regions — strike a sharp contrast with the approach taken in framework deals reached by President Donald Trump. Here, Law360 examines four takeaways from the two trade agreements announced by the EU.
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February 06, 2026
Trump Orders 25% Tariff For Countries With Biz Ties To Iran
President Donald Trump signed an executive order Friday afternoon that threatens a 25% tariff on the imports entering the U.S. of countries found to be purchasing goods or services from Iran.
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February 06, 2026
Second Judge Says IRS Can't Share Address Data With ICE
Another federal court has blocked a taxpayer address-sharing agreement between the IRS and U.S. Immigration and Customs Enforcement, finding they failed to follow a federal tax statute that allows limited information sharing for criminal investigations.
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February 06, 2026
Partnership Asks Justices To Restore $23M Loss Deduction
A partnership asked the U.S. Supreme Court to revive its $23 million loss deduction involving a Brazilian company, saying in a petition docketed Friday that the Second Circuit wrongly blocked a key argument and that an IRS anti-abuse regulation applied against the partnership should be invalidated.
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February 06, 2026
Steel Co. Founder's Estate Disputes $100M Deficiency
The estate of a Michigan steel company founder is challenging a deficiency of over $100 million assessed for 2022 from the Internal Revenue Service's increased valuation of the company's stock, according to a petition filed in the U.S. Tax Court.
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February 06, 2026
Former Pa. Atty Gets 4 Years In Prison For Tax Evasion
A disbarred attorney who previously practiced in Pennsylvania has been sentenced by a federal judge to serve four years in prison and pay $3.5 million in restitution after pleading guilty to tax evasion.
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February 06, 2026
Buchanan Ingersoll Adds 2 Veteran Tax Pros In DC
Buchanan Ingersoll & Rooney PC has expanded its tax offerings in the nation's capital with two attorneys, including the former co-chair of the tax and private wealth practice at Whiteford Taylor & Preston LLP.
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February 06, 2026
Gunster Brings On Longtime Tax Law Professor In Florida
Florida business law firm Gunster has added an experienced tax law professor to its ranks as of counsel.
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February 06, 2026
Taxation With Representation: Gibson Dunn, S&C, Wachtell
In this week's Taxation With Representation, Elon Musk announces SpaceX's acquisition of his artificial intelligence company xAI, Devon Energy and Coterra Energy agree to merge, and Banco Santander SA acquires Webster Financial Corp.
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February 06, 2026
Trump's $10B Tax Leak Suit Legally Unsound, Ex-Officials Say
The $10 billion in damages President Donald Trump is seeking in his suit accusing the Internal Revenue Service of failing to prevent a former contractor from leaking Trump's tax returns to news outlets is legally unsupported and unprecedented, four former government officials told a Miami federal court.
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February 06, 2026
CPAs Suggest Treasury Scrap Doc Plans For CFC Rules
The U.S. Treasury Department should rethink planned documentation requirements for overseas income allocations, the American Institute of Certified Public Accountants recommended in a letter released Friday, saying the rules may be unnecessarily burdensome.
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February 06, 2026
Weekly Internal Revenue Bulletin
The Internal Revenue Service's weekly bulletin, released Friday, included an extension of the deadline for making amendments to individual retirement arrangements by another year.
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February 06, 2026
Tax Break Owed For $5.8M Power Plant Gift, Court Told
A partnership's donation of a $5.8 million biomass power plant to a North Carolina nonprofit should have triggered a tax break, the partnership told the U.S. Tax Court in challenging a denial by the Internal Revenue Service.
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February 05, 2026
NY Times Article Excerpts Admitted In Goldstein Trial
Federal prosecutors pressing their case against SCOTUSblog co-founder Thomas Goldstein for tax evasion and misleading statements on mortgage applications were finally able on Thursday to present jurors with key statements the U.S. Supreme Court lawyer made to legal journalist Jeffrey Toobin for a long New York Times Magazine article.
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February 05, 2026
Porn-Addiction Therapy Site Wins Deductions From Tax Court
A Maine couple held a for-profit motive with respect to a 47.71-acre plot of land but not a 3.89-acre plot, the U.S. Tax Court said in a decision Thursday, ruling that only some of the expenses incurred by the couple related to various businesses can be deducted.
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February 05, 2026
IRS Met Requirements To Impose Penalties, Tax Court Affirms
The Internal Revenue Service satisfied the supervisory approval requirements to impose penalties after disallowing a Missouri-based company's conservation easement deduction for the 2019 tax year, the U.S. Tax Court affirmed Thursday.
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February 05, 2026
1st Circ. Probes Jurisdiction In Partner Employment Tax Case
First Circuit judges grappled Thursday with whether an energy investment fund's limited partners should be exempt from the self-employment tax, with much of the argument in the closely watched case focused on whether the U.S. Tax Court had the authority to make the decision in the first place.
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February 05, 2026
Dispensary Co. Can't Get Worker Tax Credit, Court Says
An operator of California marijuana dispensaries is ineligible for a federal tax credit meant to help businesses weather the COVID-19 pandemic because of a bar on tax breaks for businesses that sell controlled substances, the U.S. Court of Federal Claims said.
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February 05, 2026
Trump Admin Finalizes Rule Facilitating Federal Worker Firings
The Trump administration Thursday announced a final rule to create a new category of federal workers who would have fewer job protections and be easier to fire, implementing an executive order from early last year that could affect 50,000 employees at federal agencies.
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February 05, 2026
Ga. Law Firm's CTA Challenge 'Hypothetical,' Feds Argue
The U.S. Treasury Department has asked a federal judge to toss a Georgia lawyer's suit alleging that the 2021 Corporate Transparency Act could force him to violate attorney-client privilege, arguing the suit is based on future "hypothetical changes" to the federal policy of nonenforcement.
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February 05, 2026
Hostages Aren't Receiving Tax Relief, TIGTA Says
Recently released hostages did not receive tax relief despite the Internal Revenue Service implementing new procedures to improve the process to provide tax relief to taxpayers wrongfully detained or taken hostage, the Treasury Inspector General for Tax Administration said in a report released Thursday.
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February 04, 2026
Goldstein Accountant Admits Tax Return Errors
A star government witness and the top outside accountant for SCOTUSblog founder Thomas Goldstein and his law firm admitted to making mistakes on Goldstein's tax returns and offering the grand jury erroneous testimony, under cross-examination in the U.S. Supreme Court lawyer's tax fraud trial Wednesday.
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February 04, 2026
US House Votes To Overturn DC Tax Code Changes
A Washington, D.C., local law that uncouples elements of the city's tax code from federal tax law would be repealed under a resolution passed in the U.S. House of Representatives on Wednesday.
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February 04, 2026
Dem Sens. Press Treasury, AG Over $10B Trump Tax Leak Suit
Two Senate Finance Committee Democrats pressed Treasury Secretary Scott Bessent and Attorney General Pam Bondi on whether Treasury was working with President Donald Trump to secure him a settlement in his $10 billion taxpayer privacy lawsuit against the IRS, according to a letter released Wednesday.
Expert Analysis
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A Simple Way Courts Can Help Attys Avoid AI Hallucinations
As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.
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Supreme Court's Criminal Law Decisions: The Term In Review
Though the U.S. Supreme Court’s criminal law decisions in its recently concluded term proved underwhelming by many measures, their opinions revealed trends in how the justices approach criminal cases and offered reminders for practitioners, says Kenneth Notter at MoloLamken.
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Budget Act's Deduction Limit Penalizes Losing Gamblers
A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Lessons On Parallel Settlements From Vanguard Class Action
A Pennsylvania federal judge’s unexpected denial of a proposed $40 million settlement of an investor class action against Vanguard highlights key factors parties should consider when settlement involves both regulators and civil plaintiffs, say attorneys at Ropes & Gray.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Mulling Worker Reclassification In Light Of No Tax On OT
The One Big Beautiful Bill Act's no-tax-on-overtime provisions provide tax relief for employees who regularly work overtime and are nonexempt from the Fair Labor Standards Act, but reclassifying employees may lead to higher compliance costs and increased wage and hour litigation for employers, says Steve Bronars at Edgeworth Economics.
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Clean Energy Tax Changes Cut Timelines, Add Red Tape
With its dramatic changes to energy tax credits, the One Big Beautiful Bill Act will reshape project financing and investment planning — and wind and solar developers, especially those in the early stages of projects, face stricter timelines and heightened compliance challenges, says Dan Ruth at Balch & Bingham.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.