Tax

  • February 10, 2026

    DC Circ. Seeks End To Atty Fight Over Fees From IRS Deal

    The D.C. Circuit wants to stop a fight over almost $800,000 in attorney fees from a suit against the Internal Revenue Service that was settled years ago, telling the parties' counsel during oral arguments Tuesday they'd like to put the matter to bed for good.

  • February 10, 2026

    Lutnick Rules Out Creating Value-Based Fees For Patents

    Commerce Secretary Howard Lutnick told a Senate panel Tuesday that the government is not planning to establish new fees for U.S. patents based on their value, saying the idea he was reportedly considering "is not going anywhere."

  • February 10, 2026

    Broker Renews Fight Against $6.6M Civil Fraud Penalties

    An insurance broker renewed challenges to a $6.6 million civil fraud tax penalty over its captive deductions by arguing that the assessment required a jury trial, telling a Pennsylvania federal court that recent rulings, including in the Fifth Circuit, have reinvigorated requests the court previously denied.

  • February 10, 2026

    Utah Lawmakers OK Corporate Income Definition Change

    Utah would expand its definition of corporate income to include income allocated to the state, under a bill passed by lawmakers that will go to the state's governor.

  • February 10, 2026

    Conn. Bill Would Change Tax On Cannabis Sales

    Connecticut would change its tax on adult-use cannabis sales to a standard excise tax instead of a tax based on the percentage of THC in a product under a bill introduced Tuesday in the state House.

  • February 10, 2026

    Gov'ts Want Varied Nexus In UN Treaty's Services Protocol

    Business models should have different nexus rules that don't rely on physical presence in the protocol on cross-border services under the United Nations framework convention on international tax cooperation, governments said Tuesday.

  • February 10, 2026

    O'Melveny Gains Baker McKenzie Tax, Benefits Atty In Calif.

    O'Melveny & Myers LLP is expanding its tax and benefits team, bringing in a Baker McKenzie executive compensation expert as a partner in its Silicon Valley office.

  • February 10, 2026

    Back Taxes OK'd By Court On Land That Lost Forest Break

    An Oregon County assessor was within her rights to revoke a property's special forestland tax assessment and assess higher property taxes for the previous five years, the state Tax Court ruled. 

  • February 10, 2026

    DOJ Drops Bid For Offshore Asset Freeze In $28M Tax Suit

    The U.S. Department of Justice and a family of overseas-trust beneficiaries struck a partial deal in a $28 million tax suit in Florida federal court, with the DOJ dropping its push to freeze the family's assets and the family agreeing to temporarily limit their account withdrawals.

  • February 10, 2026

    Mass. Local Option Regional Transit Surcharge Plan Advances

    Massachusetts would allow groups of municipalities to collectively impose surcharges on certain existing taxes, upon voter approval, for use in transportation efforts under legislation advanced by the Joint Revenue Committee.

  • February 09, 2026

    Goldstein's Defense Questions Missing Tax Emails

    Document retention at the outside accounting firm for SCOTUSblog founder Thomas Goldstein and his law firm took center stage at the U.S. Supreme Court lawyers' tax fraud trial Monday, as the defense claimed that the accountants' internal emails about Goldstein's tax returns were never produced despite being sought in subpoenas.

  • February 09, 2026

    US Sets 19% Tariff On Bangladeshi Imports In Framework Deal

    Certain imported goods from Bangladesh will enter the U.S. exempt from the 19% U.S. tariff applied to most merchandise from the country, according to a fact sheet published Monday along with the signing of the framework trade agreement between the two countries.

  • February 09, 2026

    Renewable Fuel Co. Owner Cops To $6M Tax Credit Scheme

    The owner of a renewable fuel company copped to a scheme that sought more than $6 million in fraudulent tax credits related to how much biodiesel the company claimed to produce, according to Florida federal court documents.

  • February 09, 2026

    Gov'ts Back UN Treaty's Services Protocol Covering DSTs

    All income taxes and digital services taxes should be covered by the protocol on cross-border services under the United Nations framework convention on international tax cooperation, many governments said Monday during negotiations regarding the protocol.

  • February 09, 2026

    DOD Employee Denies Laundering Millions For Scammers

    A U.S. Department of Defense logistics specialist pled not guilty Monday to federal charges accusing him of laundering millions as part of an alleged Nigeria-based fraud scheme that targeted victims in the United States.

  • February 09, 2026

    Neb. Lawmakers OK Rule Changes For Property Tax Hearings

    Nebraska would change who is required to attend public hearings on proposed property tax increases under a bill unanimously approved by state lawmakers and presented to the governor.

  • 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.

  • 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.

  • 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.

  • 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.

  • February 06, 2026

    Gov'ts Want Safeguards For Tax Data Swaps In UN Pact

    The United Nations' framework convention on international tax cooperation must ensure that exchanges of taxpayer information take place only when the information is foreseeably relevant to the requesting government's enforcement of tax laws, several representatives said Friday during negotiations.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • Digital Asset Report Opens Doors For Banks, But Risks Linger

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    A recent report from a White House working group discussing digital asset market structure signals how banks may elect to expand into digital asset custody, trading and related services in the years ahead, but the road remains layered with challenges, say attorneys at Foley & Lardner.

  • Series

    Power To The Paralegals: How And Why Training Must Evolve

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    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

  • 5 Real Estate Takeaways From Trump's Sweeping Tax Law

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    Changes to the Internal Revenue Code included in the One Big Beautiful Bill Act will have a range of effects on real estate sponsors, investors and real estate investment trusts — from more compliance flexibility around taxable REIT subsidiary limits to new considerations raised by a key retaliatory tax provision that was left out, say attorneys at DLA Piper.

  • Evaluating The Current State Of Trump's Tariff Deals

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    As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.

  • Series

    Playing Softball Makes Me A Better Lawyer

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    My time on the softball field has taught me lessons that also apply to success in legal work — on effective preparation, flexibility, communication and teamwork, says Sarah Abrams at Baleen Specialty.

  • Series

    Law School's Missed Lessons: Mastering Time Management

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    Law students typically have weeks or months to prepare for any given deadline, but the unpredictability of practicing in the real world means that lawyers must become time-management pros, ready to adapt to scheduling conflicts and unexpected assignments at any given moment, says David Thomas at Honigman.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

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    A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.

  • State False Claims Acts Can Help Curb Opioid Fund Fraud

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    State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.

  • Revamped Opportunity Zones Can Aid Clean Energy Projects

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    The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.

  • Sales And Use Tax Strategies For Renewables After OBBBA

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    With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.

  • Series

    Writing Musicals Makes Me A Better Lawyer

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    My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.

  • How Fashion, Tech Can Maximize New Small Biz Tax Breaks

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    Fashion and technology companies, which invest heavily in innovation, should consider taking advantage of provisions in the One Big Beautiful Bill Act that favor small businesses, restructuing if necessary to become eligible for expanded research and experimental expenditure credits and qualified small business stock incentives, says Aime Salazar at Olshan Frome.

  • Series

    Adapting To Private Practice: From Va. AUSA To Mid-Law

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    Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.

  • 7 Document Review Concepts New Attorneys Need To Know

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    For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.

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