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Federal
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April 22, 2026
Split 6th Circ. Lets Brewer Challenge Tax Code's Distilling Ban
An Ohio brewery owner has standing to challenge the constitutionality of the federal tax code's ban on distilling whiskey at home, but the ban is necessary for the government to collect taxes on distilled spirits, a split Sixth Circuit panel ruled.
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April 22, 2026
Tax Court Denies Boutique Owner's Biz, Rental Deductions
A Missouri boutique owner offered limited support to claim business and rental property expense deductions in her 2017 and 2019 returns, the U.S. Tax Court ruled Wednesday, siding with the IRS that she underreported her taxable income.
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April 22, 2026
Nintendo Customers Jump In On Tariff Refund Suits
Video game giant Nintendo stands to make "windfall profits" through refunds of President Donald Trump's now-invalidated global tariff regime since those costs were actually passed on to consumers, a proposed class action in Washington federal court said, joining the chorus of customers looking to secure tariff-related refunds.
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April 22, 2026
$1.4B Budget Cut Wouldn't Hinder IRS Update, Bessent Says
Treasury Secretary Scott Bessent told Senate lawmakers Wednesday that a $1.4 billion cut in the Internal Revenue Service's budget next year would still allow the agency to modernize its technology and provide better digital customer service to taxpayers.
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April 22, 2026
USTR Seeking 'Outcomes' On DSTs, Stronger USMCA Rules
U.S. Trade Representative Jamieson Greer told a U.S. House of Representatives panel Wednesday that efforts to eliminate digital service taxes implemented by jurisdictions across the world continue to be prioritized by President Donald Trump's administration, and potential tariff actions are ready in waiting.
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April 22, 2026
Liberty Global Loses $2.4B Tax Substance Fight In 10th Circ.
Telecommunications giant Liberty Global is not entitled to a $2.4 billion deduction tied to transactions with its foreign affiliates, the Tenth Circuit ruled in a long-awaited opinion, siding with the U.S. government in finding the arrangement is a tax shelter lacking economic substance.
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April 22, 2026
Gov't Settles Suit Over $28M Tax Bill, Bahamian Trusts
The U.S. government reached a settlement in federal court with a Floridian who invoked Bahamian law to avoid repatriating trust funds that had resulted in a $28 million tax bill.
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April 22, 2026
Why Insurance Capital Is Courting REITs
Private equity firms are looking to invest in joint ventures with real estate investment trusts in order to put some of their vast sum of insurance capital to work.
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April 21, 2026
House Panel Votes To Gut Corporate Transparency Act
A House finance committee advanced a bill Tuesday that would defang the Corporate Transparency Act by exempting all domestically owned companies from compliance, codifying a limitation already implemented by the U.S. Department of the Treasury.
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April 21, 2026
Atty Loses Latest Bid To Delay Prison In $22M Tax Fraud Case
The U.S. Bureau of Prisons is capable of handling a St. Louis attorney's outpatient needs, a North Carolina federal judge said, denying her request to delay her prison report date after she was convicted of helping perpetrate a $22 million tax fraud scheme.
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April 21, 2026
IRS Says Meta Pricing Adjustments Not Barred By Prior Ruling
The U.S. Tax Court's opinion on the pricing of Meta predecessor Facebook's transferred intangible assets doesn't prevent the IRS from making periodic adjustments based on transactions occurring over the life of the company's cost-sharing arrangement with an Irish subsidiary, the agency argued.
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April 21, 2026
Pot Management Co. Says It's Allowed Biz Tax Deduction
A California-based management company linked to cannabis operations is challenging the IRS over a $4.2 million tax bill, according to a U.S. Tax Court petition, arguing that the company does not traffic in controlled substances that would otherwise bar it from claiming business deductions.
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April 21, 2026
IRS Lists Over 1,400 Individuals Who Lost US Citizenship
The Internal Revenue Service on Tuesday issued a list of more than 1,400 individuals who lost U.S. citizenship during the first quarter of the year, a slight uptick from a year ago.
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April 21, 2026
GE Says IRS Is Probing Its Tax Math Under 2017 Overhaul
The Internal Revenue Service is auditing General Electric's income tax returns over computations the company made under the 2017 federal tax overhaul, according to a Tuesday filing with the U.S. Securities and Exchange Commission.
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April 20, 2026
Little-Known Gambling Tax Could Upend Boom In US Betting
After a record year for U.S. commercial gaming, a little-known tax on phantom income in last year's Republican reconciliation law has spurred bipartisan repeal efforts amid concerns it could alter betting behavior and drain state and local economies built on gambling-related tourism.
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April 20, 2026
Ga. Partnership Defends $60M Deduction For Land Gift
A Georgia partnership said the IRS wrongly denied its $60.2 million deduction for land donated to a charitable organization in 2020, leading to an assessed underpayment of $22.3 million and penalties of $8.9 million for that year.
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April 20, 2026
IRS Updates FAQs For Educational Assistance Programs
The IRS updated its FAQs on Monday to clarify that an employee's gross income does not include educational assistance benefits if those benefits are provided under certain educational assistance programs and the amounts do not exceed $5,250.
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April 20, 2026
Tax Court Denies Woman COVID Credits Over Limited Proof
A Maryland woman is not entitled to $28,000 in COVID-19-related sick and family leave credits she claimed in 2021, the U.S. Tax Court said Monday, saying there was not enough proof that she was sick with the virus or was otherwise qualified for the relief.
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April 20, 2026
Justices Won't Review Doctor's Captive Insurance Tax Fight
The U.S. Supreme Court won't review the Internal Revenue Service's rejection of a Texas doctor's claim to $1 million in tax deductions linked to his urgent care network's captive insurance company, the court said Monday.
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April 20, 2026
Ineligible Firms Receiving Payroll Tax Credit, TIGTA Says
The IRS has updated its controls for a payroll tax credit available to small businesses for increasing research activities, but ineligible taxpayers continue to receive it, the Treasury Inspector General for Tax Administration said in a report released Monday.
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April 20, 2026
Ala. Partnership Defends $8.5M Deduction For Donated Land
An Alabama partnership was entitled to deduct $8.5 million for more than 126 acres it donated to a land conservancy — property that otherwise could have been developed as single-family lots, the partnership told the U.S. Tax Court.
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April 20, 2026
NY Atty Says Okla. Law Firm Misclassified, Denied Benefits
A New York attorney has filed a $3.1 million contract suit against her former employer, accusing an Oklahoma-based national litigation firm of terminating her employment after she requested an overdue invoice, following more than three years of full-time contract work without benefits.
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April 20, 2026
Buy.com Founder Says IRS Missed Deadline For $16M Bill
The founder of now-defunct Buy.com told the Tenth Circuit that the IRS cannot use "a patchwork of documents" to show it didn't miss the window to hit him with a nearly $16 million tax bill, pushing for reversal of a U.S. Tax Court decision.
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April 20, 2026
No Rehearing In Limited Partner Tax Row, 5th Circ. Told
The Internal Revenue Service fell short in its request for the full Fifth Circuit to revisit a high-profile case it lost in January over the self-employment tax exception for business partners with limited liability, a Texas management consulting firm said.
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April 17, 2026
Ex-Rep. Didn't Fund Venezuelan Opposition, Accountant Says
A forensic accountant testified in Florida federal court on Friday that his investigation into the finances of politician David Rivera found that no funds were given to Venezuelan opposition officials, telling jurors how he followed the money trail of the one-time congressman accused of secretly lobbying for a foreign government.
Expert Analysis
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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.
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NYC Bar Opinion Warns Attys On Use Of AI Recording Tools
Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.
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4 Quick Emotional Resets For Lawyers With Conflict Fatigue
Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.