Analysis

Top Federal Tax Cases To Watch In 2nd Half Of 2026

By Kat Lucero · July 2, 2026, 1:04 PM EDT

The right for a jury to review IRS civil fraud penalties, the relevance of the economic substance doctrine in tax transactions, disaster relief deadlines and the IRS administration of employee retention...

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Case Information

Case Title

K Alain v. CIR

Case Number

24-60240

Court

Appellate - 5th Circuit

Nature of Suit

Date Filed

May 20, 2024


Case Title

HDH GROUP, INC v. UNITED STATES OF AMERICA

Case Number

2:24-cv-00988

Court

Pennsylvania Western

Nature of Suit

Taxes

Date Filed

July 09, 2024


Case Title

Denham Capital Management LP, et al v. Bessent

Case Number

25-1349

Court

Appellate - 1st Circuit

Nature of Suit

US tax court 

Date Filed

April 11, 2025


Case Title

Tri-State Memorial Hospital v. United States of America

Case Number

2:25-cv-00181

Court

Washington Eastern

Nature of Suit

Taxes

Date Filed

May 28, 2025


Case Title

Soroban Capital Partners LP v. Commissioner of Internal Revenue

Case Number

25-2079

Court

Appellate - 2nd Circuit

Nature of Suit

Date Filed

August 29, 2025


Case Title

Norcave Properties v. IRS

Case Number

25-30542

Court

Appellate - 5th Circuit

Nature of Suit

2870 Tax Suits (Tax from DC)

Date Filed

September 26, 2025


Case Title

Patel v. CIR

Case Number

26-60180

Court

Appellate - 5th Circuit

Nature of Suit

Tax Court 

Date Filed

March 25, 2026


Case Title

Patel v. CIR

Case Number

26-60194

Court

Appellate - 5th Circuit

Nature of Suit

Tax Court 

Date Filed

March 27, 2026


Case Title

Kwong v. US

Case Number

26-1843

Court

Appellate - Federal Circuit

Nature of Suit

226 Tax - Other

Date Filed

May 20, 2026