Federal
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September 25, 2026
IRS Can't Nix Refund From Unauthorized Return
The Internal Revenue Service isn't entitled to recover a refund related to a fuel tax credit claimed on a return that a tax preparer filed for an Indiana man without his authorization, the U.S. Tax Court said in a bench opinion released Friday.
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September 25, 2026
Charity Founder Can't Withdraw Fraud, Tax Evasion Plea
A New York federal judge denied a charity founder's request to withdraw his guilty plea to wire fraud and tax evasion involving his organization, finding he failed to establish sufficient grounds to argue his innocence.
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September 25, 2026
Tax Court Upholds Couple's Fire Loss Deduction Penalty
An Indiana couple's misunderstanding of how to claim insurance payments they received after their home was damaged in a fire doesn't preclude them from being hit with an underreporting penalty, the U.S. Tax Court ruled Friday.
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September 25, 2026
Gov't Loses Up To $304B To Tax Fraud Annually, GAO Says
About $116 billion to $304 billion of the federal government's revenue is lost to tax fraud annually, the U.S. Government Accountability Office reported Friday, recommending that the Internal Revenue Service develop an agencywide antifraud strategy.
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September 25, 2026
IRS Compliance Takes Up $387B Worth Of Time, Group Says
Americans are estimated to spend almost 6.9 billion hours complying with Internal Revenue Service filing and reporting requirements in 2026, representing roughly $387 billion in potential lost productivity to the U.S. economy, the Tax Foundation said in a report released Friday.
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September 25, 2026
Taxation With Representation: Kirkland, Latham, McDermott
In this week's Taxation With Representation, Royal Caribbean invests billions in a joint venture with Sandals, Telix Pharmaceuticals buys ITM Isotope Technologies Munich, and Priority Technology makes a go-private deal with an investor group helmed by the company's chair and CEO.
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September 25, 2026
Duane Morris To Settle Employee's Tax Withholding Claim
Duane Morris LLP has agreed to private mediation to settle a proposed class action by an employee who alleged that the firm failed to withhold taxes for workers who were misclassified as partners, according to a notice.
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September 25, 2026
Weekly Internal Revenue Bulletin
The Internal Revenue Service's weekly bulletin, released Friday, consisted of just one item, proposed rules that would clarify the 2025 federal budget bill's reduction to the range of expenses that companies must allocate to overseas affiliates when calculating foreign tax credits.
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September 24, 2026
DC Circ. Questions Panhandle's Claim To Excess Tax Funds
A D.C. Circuit judge questioned whether Panhandle Eastern Pipe Line should be allowed to pocket excess sums collected under its income tax allowance from prior years that were placed in a separate account for accumulated deferred income taxes.
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September 24, 2026
Tax Court Tosses Challenge Of Charitable Deductions Denial
The U.S. Tax Court dismissed an Illinois woman's bid to challenge the Internal Revenue Service's denial of her claimed charitable contribution deductions and the imposition of penalties, saying Thursday it lacks jurisdiction in the case because she failed to timely file a petition.
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September 24, 2026
Senate Panel Advances IRS Chief Counsel, Tax Court Picks
President Donald Trump's picks for Internal Revenue Service chief counsel and a U.S. Tax Court judgeship were approved by the Senate Finance Committee on Thursday, clearing the path for a full Senate vote.
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September 24, 2026
Tax Court OKs $1.3M Excise Fee Tied To Man's Charity Loan
The U.S. Tax Court affirmed the $1.3 million excise tax the Internal Revenue Service imposed against a businessman Thursday, finding that the Tennessee charity he oversees had improperly loaned $590,000 without interest to his real estate investment firm.
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September 24, 2026
IRS Extends Grace Period For Int'l Money Transfer Tax Errors
The Internal Revenue Service extended relief from penalties for U.S. financial institutions that handle overseas money transfers and that must accurately deposit excise taxes as required under the budget reconciliation bill enacted in 2025, the agency announced Thursday.
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September 24, 2026
IRS Updates Per-Diem Deduction Rates For Business Travel
Per-diem rates used to compute business travel expense tax deductions will be $329 for travel to high-cost areas and $230 for travel to low-cost ones starting in October, the Internal Revenue Service said Thursday.
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September 24, 2026
IRS Finalizes Increase In Estate Tax Closing Letter Fee
The Internal Revenue Service finalized a $76 fee for taxpayers to request a letter that confirms the agency has received and finished examining an estate tax return, increasing the fee from $56, according to a final rule released Thursday.
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September 23, 2026
Goldstein Not Leaving Prison Any Time Soon, 4th Circ. Rules
The Fourth Circuit balked late Wednesday at freeing Tom Goldstein from prison as he fights felony convictions, and it rejected fast-track review of the renowned appellate advocate's trial, indicating he'll likely spend substantial time behind bars even if his appeal succeeds.
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September 23, 2026
Overseas Income Regs May Cause M&A Headaches
Regulations proposed by the U.S. Treasury Department would provide clean breaks for companies that sell more than 50% of their foreign affiliates, but transactions that fall below this threshold could still expose corporations to post-closing tax risks and deal friction.
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September 23, 2026
Fla. Couple Did Not Properly Back Deductions, Tax Court Says
A Florida couple failed to properly substantiate reported tax deductions, including claims to property damage from a 2018 hurricane, items donated to charities and travel expenses, the U.S. Tax Court said Wednesday, ruling the taxpayers had underreported their income.
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September 23, 2026
Home Health Co. Asks Tax Court To Invalidate IRS Levy
An in-home health company is not liable for nearly $236,000 in civil penalties imposed by the Internal Revenue Service, it told the U.S. Tax Court, urging it to determine that the agency's proposed levy action should not have been sustained.
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September 23, 2026
Aventis Denies Owning Assets In $40M Tax Fight At 3rd Circ.
The U.S. Tax Court contradicted its own findings by deciding that pharmaceutical company Aventis controlled assets in an investment vehicle with a French affiliate, couldn't deduct related payments and was liable for nearly $40 million in income taxes, the company told the Third Circuit.
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September 23, 2026
Judge Dismisses Son's Bid To Recoup Parents' Tax Payments
A Tennessee federal judge dismissed a son's bid for a refund of federal income taxes for his dead parents' estates, finding he failed to establish that his father sufficiently participated in an amusement equipment manufacturing business to claim associated losses.
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September 22, 2026
IRS Requests Comments On Proposed Opportunity Zone Regs
The Internal Revenue Service on Tuesday requested comments on the implementation of the federal opportunity zone program, including whether additional guidance is needed to address issues related to opportunity fund investment.
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September 22, 2026
Atty Urges 4th Circ. To Reverse Liability For Client's Taxes
A Baltimore attorney asked the Fourth Circuit to reverse a lower court's order that he cover unpaid federal income taxes owed by his client's holding company, saying he didn't engage in self-dealing.
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September 22, 2026
8th Circ. Asked To Nix Fraud Tax Credit Suit, $90M Judgment
A man accused of helping form a sham limited liability company that fraudulently received millions in alternative fuel mixture tax credits asked the Eighth Circuit on Tuesday to reverse a judgment of more than $90 million against him, saying he shouldn't be personally liable for the company's conduct.
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September 22, 2026
US Asks 5th Circ. To Revive IRS Deal On Church Politicking
The U.S. government urged the Fifth Circuit to revive its deal with four religious groups to allow churches to engage in some political speech without losing their tax-exempt status, saying a lower court improperly dismissed the case in its entirety for lack of jurisdiction.
Expert Analysis
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5 Different AI Systems Raise Distinct Privilege Issues
A New York federal court’s recent U.S. v. Heppner decision, holding that a defendant’s use of Claude was not privileged, only addressed one narrow artificial intelligence system, but lawyers must recognize that the spectrum of AI tools raises different confidentiality and privilege questions, says Heidi Nadel at HP.
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After Learning Resources: A Practical Guide For US Importers
Following the U.S. Supreme Court's Feb. 20 decision in Learning Resources v. Trump, U.S. importers and consumers on whom tariffs were imposed under the International Emergency Economic Powers Act can seek relief through existing administrative procedures or a yet-to-be-determined bespoke refund mechanism, and should plan for more changes in the tariff landscape, say attorneys at Baker Botts.
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AI-Assisted Arbitration Needs Safeguards To Ensure Fairness
As tribunals and arbitral institutions increasingly use artificial intelligence tools in their decision-making processes, clear disclosure standards and procedural safeguards are necessary to ensure that efficiency gains do not erode the fairness principles on which arbitration depends, says Alexander Lima at Wesco International.
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AI-Generated Doc Ruling Guides Attys On Privilege Risks
A New York federal court's ruling, in U.S. v. Heppner, that documents created by a defendant using an artificial intelligence tool were not privileged, can serve as a guide to attorneys for retaining attorney-client or work-product privilege over client documents created with AI, say attorneys at Sher Tremonte.
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The Law Firm Merger Diaries: Leadership Strategy After Day 1
For law firm leaders, ensuring a newly combined law firm lives up to its promise, both in its first days of operation and well after, includes tough decisions, clear and specific communication, and cheerleading, says Peter Michaud at Ballard Spahr.
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Calif.'s Civility Push Shows Why Professionalism Is Vital
The California Bar’s campaign against discourteous behavior by attorneys, including a newly required annual civility oath, reflects a growing concern among states that professionalism in law needs shoring up — and recognizes that maintaining composure even when stressed is key to both succeeding professionally and maintaining faith in the legal system, says Lucy Wang at Hinshaw.
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US-Ukraine Reconstruction Fund Tax Exemptions Uncertain
Tax provisions in the bilateral agreement to establish the U.S.-Ukraine Reconstruction Investment Fund, which recently announced it is accepting applications, are so broad and imprecise as to leave uncertainty regarding whether and when tax exemptions will apply to investors' income, say attorneys at Avellum and Debevoise.
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Trivia Competition Makes Me A Better Lawyer
Playing trivia taught me to quickly absorb information and recognize when I've learned what I'm expected to know, training me in the crucial skills needed to be a good attorney, and reminding me to be gracious in defeat, says Jonah Knobler at Patterson Belknap.
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Judges On AI: Practical Use Cases In Chambers
U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.
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What's At Stake In Possible Circuit Split On Medicaid Rule
A recent Eleventh Circuit decision, reviving Florida's lawsuit against a federal rule that reduces Medicaid funding based on agreements between hospitals, sets up a potential circuit split with the Fifth Circuit, with important ramifications for states looking to private administrators to run provider tax programs, say Liz Goodman, Karuna Seshasai and Rebecca Pitt at FTI Consulting.
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Malpractice Claim Assignability Continues To Divide Courts
Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.
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Where PCAOB Goes Next After A Year Of Uncertainty
The Public Company Accounting Oversight Board will likely bring fewer enforcement matters in 2026, reflecting a notable change in board priorities following the change in administrations, say Robert Cox and Nicole Byrd at Whiteford Taylor and Matthew Rogers at Bridgehaven Consulting.
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5th Circ. Ruling Clarifies Tax Rules For Limited Partners
The Fifth Circuit’s Jan. 16 decision in Sirius Solutions v. Commissioner provides greater tax planning certainty by adopting a bright-line test for determining when partners in limited liability companies are exempt from self-employment tax, say attorneys at K&L Gates.