Federal

  • February 23, 2026

    Justices Won't Review Conviction In $1B Renewables Fraud

    The U.S. Supreme Court declined Monday to hear an appeal from the convicted leader of a fraudulent $1 billion renewable-energy scheme who contended that he was unlawfully ordered to forfeit a "gobsmacking" $181 million based on joint and several liability.

  • February 23, 2026

    Justices Won't Review Sentence Of Bitcoin 'Peace Promoter'

    The U.S. Supreme Court declined on Monday to review the eight-year sentence that a church founder and self-described "peace promoter" received after he was charged with tax evasion and other crimes tied to a bitcoin operation he founded in 2014.

  • February 20, 2026

    3 Questions After Justices Sink Trump's Emergency Tariffs

    The U.S. Supreme Court's ruling that President Donald Trump's tariffs imposed under the International Emergency Economic Powers Act are unlawful left open questions for practitioners, including how importers may qualify and claim refunds for the illegal duties paid. Here, Law360 examines three open questions following the justices' ruling.

  • February 20, 2026

    Treasury, IRS Lay Out Eligibility For Depreciation Allowance

    The U.S. Treasury Department and Internal Revenue Service released interim guidance Friday on what production property is eligible for the special depreciation allowance under last summer's federal budget law and announced plans to float official regulations on the provision.

  • February 20, 2026

    Up Next At High Court: Cuban Seizures & Removal Deadlines

    The U.S. Supreme Court will kick off its February oral argument session by hearing cases that could expand or limit the availability of damages for U.S. victims of property seized by the Cuban government and a defendant's chance to remove state court cases to federal court.

  • February 20, 2026

    Full 8th Circ. Won't Revisit 3M's Win Against IRS

    The full Eighth Circuit declined to rethink a panel's ruling that held the Internal Revenue Service lacked the statutory authority to allocate nearly $24 million in royalty payments that 3M Co. said it was blocked from receiving under Brazilian law.

  • February 20, 2026

    Cozen Adds One Big Beautiful Bill Tax Provision Designer

    The architect of the tax provision in the One Big Beautiful Bill Act, who spent the past seven years on Capitol Hill and previously served as the top oversight counsel for the House Ways and Means Committee, has joined Cozen O'Connor Public Strategies, the group recently announced.

  • February 20, 2026

    Western Digital Wants Back $21M In COVID-Era Tax Interest

    The IRS improperly charged hard drive maker Western Digital $21 million in interest on its tax debt during a period when interest was supposed to be suspended because of the COVID-19 pandemic, the company told the U.S. Court of Federal Claims in asking for a refund.

  • February 20, 2026

    Taxation With Representation: Freshfields, Simpson Thacher

    In this week's Taxation With Representation, science and technology company Danaher Corp. acquires medical technology company Masimo Corp., Covetrus merges with a unit of fellow animal health technology company Cencora, and private equity firm Leonard Green & Partners LP buys outstanding Mister Car Wash Inc. shares not already owned by LGP affiliates.

  • February 20, 2026

    Partnership Defends $22M Donation Under 5th Amendment

    A Georgia partnership raised arguments under the Fifth, Seventh and Eighth amendments in defending a $22.9 million conservation easement deduction for 2018, saying the denial of the deduction amounts to the government taking property for public use without just compensation.

  • February 20, 2026

    AICPA Urges IRS To Provide R&D Tax Break Guidance

    The Internal Revenue Service should clarify the capitalization and amortization election as it applies to the tax break for domestic research and development costs enacted under July's budget law, the American Institute of Certified Public Accountants said in a letter released Friday.

  • February 20, 2026

    Weekly Internal Revenue Bulletin

    The Internal Revenue Service's weekly bulletin, released Friday, included proposed rules clarifying how domestic transportation fuel producers can qualify for the clean energy fuel tax credit under changes made by the Republicans' 2025 budget law.

  • February 20, 2026

    Trump Imposes Maximum Tariff After Supreme Court Rebuke

    President Donald Trump imposed a temporary global tariff with several exemptions hours after the U.S. Supreme Court struck down tariffs imposed under the International Economic Emergency Powers Act, then announced that he would increase the duty to the 15% maximum.

  • February 19, 2026

    Takeaways From US-India Interim Trade Deal

    Trade tensions between the U.S. and India have cooled off after a deal to reduce U.S. tariffs was reached this month, but questions remain about how the interim agreement will materialize and influence future negotiations. Here, Law360 examines several takeaways from the interim deal and efforts toward a broader deal arrangement.

  • February 19, 2026

    Coalition Asks Court To Back Probe Into IRS-ICE Data Sharing

    More discovery is needed into the IRS' data-sharing agreement with Immigration and Customs Enforcement in light of the tax authority recently admitting to breaching its terms, a coalition challenging the agreement told a D.C. federal court in seeking a remand.

  • February 19, 2026

    Tax Court Slashes $115M Easement Deduction

    A partnership is not entitled to a $115 million tax deduction for donating a conservation easement over rural farmland in Louisiana, the U.S. Tax Court ruled Thursday, saying the amount "grotesquely" exceeded the easement's actual value.

  • February 19, 2026

    Federal Gov't Overrides DC's Rejection Of Tax Breaks

    President Donald Trump signed a resolution repealing a Washington, D.C., law that decoupled sections of the city's tax code from federal changes made as part of last summer's budget law.

  • February 19, 2026

    IRS Wins Dismissal Of FOIA Suit Over Business Tax Records

    A man failed to show entitlement to tax records he sought related to his family printing company, a D.C. federal court found Thursday, granting the Internal Revenue Service's motion to dismiss his Freedom of Information Act suit.

  • February 19, 2026

    IRS Updates Corp. Bond Monthly Yield Curve For February

    The IRS on Thursday updated the corporate bond monthly yield curve used in calculations for defined benefit plans for February, in addition to corresponding segment rates and the interest rate for 30-year U.S. Treasury Department securities.

  • February 19, 2026

    Arizona Partnership Adds To Disputes Over Solar Credit

    An Arizona partnership is challenging the Internal Revenue Service's determination that it underpaid its 2020 tax by $32.6 million and owes more than $7 million in penalties for that year, in the latest of several related cases involving disputed tax credits for mobile solar generators.

  • February 19, 2026

    Woman Asks Justices For Relief From Tax Preparer's Fraud

    A woman facing more than $300,000 in tax bills because her return preparer committed fraud on her filings decades ago asked the U.S. Supreme Court to overturn the Third Circuit's finding that she is responsible, saying it unfairly allows the IRS to bypass the statute of limitations.

  • February 18, 2026

    Jury To Get Goldstein Case After Clashing Closing Statements

    The jury in SCOTUSblog founder Thomas Goldstein's tax evasion trial will finally begin to deliberate on a 16-count verdict form, after federal prosecutors on Wednesday recounted lies they said he admitted to, and the defense slammed what it described as a shoddy investigation into the charges.

  • February 18, 2026

    Corp. AMT Rules Will Likely Clarify R&D Break Interaction

    Forthcoming corporate alternative minimum tax interim regulations will likely allow a modification to adjusted financial statement income, or AFSI, to account for research and development costs, according to guidance released by the U.S. Department of the Treasury on Wednesday.

  • February 18, 2026

    Varian Contests $1.5B IRS Bill In Tax Court

    Varian Medical Systems does not owe $1.24 billion in additional taxes or $248 million in penalties the IRS assessed after the agency recharacterized the company's sales of subsidiaries in the Netherlands and Switzerland, the company told the U.S. Tax Court.

  • February 18, 2026

    Ga. Partnership Defends $78M Deduction For Land Donation

    A Georgia limited liability company is challenging the denial of a charitable deduction for donated land it said was correctly valued at $77.9 million based on its potential use as a granite mine.

Expert Analysis

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

    Author Photo

    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • What To Do If A Retirement Plan Participant Is Deported

    Author Photo

    Given recent immigration policy changes in the U.S., many businesses are experiencing employee deportations, but retirement plan administrators should still pay and report benefits to avoid violating the plan, the Employee Retirement Income Security Act or tax reporting requirements, says Teri King at Smith Gambrell.

  • Defeating Estoppel-Based Claims In Legal Malpractice Actions

    Author Photo

    State supreme court cases from recent years have addressed whether positions taken by attorneys in an underlying lawsuit can be used against them in a subsequent legal malpractice action, providing a foundation to defeat ex-clients’ estoppel claims, says Christopher Blazejewski at Sherin and Lodgen.

  • The Biz Court Digest: How It Works In Massachusetts

    Author Photo

    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • Why Appellees Should Write Their Answering Brief First

    Author Photo

    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

    Author Photo

    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

  • When Atty Ethics Violations Give Rise To Causes Of Action

    Author Photo

    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • How Gov't May Use FARA To Target 'Domestic Terrorism'

    Author Photo

    After the Trump administration’s recent memo directing law enforcement to use the Foreign Agents Registration Act to prosecute domestic terrorism, nonprofit organizations receiving funding from foreign sources must assess their registration obligations under the statute, say attorneys at Pillsbury.

  • Law School's Missed Lessons: Educating Your Community

    Author Photo

    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

    Author Photo

    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

    Author Photo

    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • Rules Of Origin Revamp May Be Next Big Trade Development

    Author Photo

    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • IRS Shutdown Backlog May Trigger Collection, Refund Chaos

    Author Photo

    As the IRS continues to send automated collection notices amid the ongoing federal government shutdown, a mounting backlog of unprocessed refunds, collections filings and mail is causing problems for taxpayers that will continue even after the shutdown ends, says Meeren Amin at Fox Rothschild.

Can't find the article you're looking for? Click here to search the Tax Authority Federal archive.