Federal
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October 27, 2025
US Unveils Trade Frameworks For Vietnam, Thailand Deals
The U.S. issued new details on a framework trade deal it reached months ago with Vietnam and announced a new framework deal with Thailand, according to announcements made by the White House on Sunday.
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October 27, 2025
Malaysia Agrees To Toss Digital Tax In Trade Pact With US
Malaysia agreed to stop imposing its digital services tax on U.S. companies, invest $70 billion stateside and lower trade barriers on American goods in a trade agreement with the U.S. in exchange for tariff exemptions.
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October 27, 2025
Estate Agrees To Settlement In $50M Solar Co. Tax Row
The estate of a former business associate of solar company owners caught in a $50 million tax fraud agreed to settle with a receiver appointed to collect company assets, according to a Utah federal court order, bringing the yearslong collection effort spanning dozens of settlements closer to an end.
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October 27, 2025
Vialto Adds Nearly 30 Immigration Pros From Seyfarth
Vialto Partners announced Monday that its immigration law-focused affiliate, Vialto Law (US) LLP, has brought on nearly 30 legal professionals from Seyfarth Shaw LLP, including nine attorneys.
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October 27, 2025
Staff Losses, Gambling To Challenge IRS In 2026, TIGTA Says
Employee losses and budget cuts rank among the top challenges predicted to affect the IRS next year, along with protecting taxpayer data, implementing changes in tax law and collecting taxes on gambling winnings, according to an annual report released Monday by the Treasury Inspector General for Tax Administration.
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October 24, 2025
Feds Want Goldstein To Disclose 'Blame Everyone' Defense
The federal government Friday urged a Maryland federal judge to give SCOTUSblog co-founder Tom Goldstein a December deadline to disclose whether he intends to assert at trial that he failed to file tax returns due to legal advice, saying it expects him to "blame everyone other than himself."
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October 24, 2025
Former Judges Tell Justices To Strike Down Trump's Tariffs
Former federal judges and government officials, joined by scholars, economists, businesses and interest groups, told the U.S. Supreme Court this week that President Donald Trump's emergency tariffs should be struck down because the law the president has utilized does not give him power to impose those measures.
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October 24, 2025
Avalara Investors Fight Stay In $8.4B Buyout Dispute
Shareholders of tax software company Avalara are fighting a motion by the company in Washington federal court to stay litigation accusing it of misleading investors ahead of an $8.4 billion deal to take the company private.
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October 24, 2025
Tax Pros Expect No IRS Word Soon On 'Friendly Doctor' Deals
The tax treatment of private equity investments in medical firms and other professional practices remains unresolved as the Internal Revenue Service delays updates to long-awaited consolidated return regulations and focuses instead on implementing the new 2025 Republican budget law, tax experts said Friday.
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October 24, 2025
USTR To Probe China's Adherence To 2020 Trade Deal
The Office of the U.S. Trade Representative opened an investigation Friday into China's adherence to a 2020 trade deal after determining there has been an "apparent failure to comply" with its terms, an accusation disputed by a Chinese government representative who spoke with Law360.
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October 24, 2025
Par Funding CEO's Wife Gets 1-Day Jail Term, $1.7M Penalty
The wife of Par Funding founder and convicted fraudster Joseph LaForte has been sentenced to one day in prison and a nearly $1.7 million penalty after pleading guilty to a charge related to evading taxes.
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October 24, 2025
Tile Importer Fights $1.8M In Taxes Over Captive Arrangement
A New York glass tile importer doesn't owe $1.8 million in taxes and penalties related to its captive insurance program as the Internal Revenue Service has claimed, the company told the U.S. Tax Court.
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October 24, 2025
Trump Ends Canada Trade Talks Over Ontario's Reagan Ad
President Donald Trump said he ended trade negotiations with Canada because of an advertisement by Ontario's provincial government featuring critical remarks about tariffs by President Ronald Reagan.
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October 24, 2025
Popular TaxProf Blog Returns After Shutdown
After Typepad's decision to shut down last month, the Association of American Law Schools is giving new life to one of the defunct hosted blogging platform's popular legal blogs.
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October 24, 2025
Taxation With Representation: Latham, Wachtell, Gibson Dunn
In this week's Taxation With Representation, Meta announces a joint venture with Blue Owl Capital to fund the development of a data center campus in Louisiana, private equity giants acquire medical technology company Hologic Inc., and National Fuel Gas Co. buys CenterPoint Energy Inc.'s Ohio natural gas utility business.
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October 24, 2025
Partnership Fights For $15M Easement Deduction In Tax Court
The Internal Revenue Service didn't explain its determinations and therefore violated administrative law when it denied an Alabama partnership a $14.8 million deduction for donating a conservation easement in 2020, the partnership told the U.S. Tax Court.
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October 23, 2025
Legislation May Fix Tax Court Jurisdiction Feud, Judge Says
Senate legislation to expand the U.S. Tax Court's authority to order refunds and credits in collection cases could settle a long-running dispute revived by the U.S. Supreme Court's decision to limit the tax tribunal's jurisdiction, a judge said Thursday.
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October 23, 2025
Fed. Circ. Affirms No Tax Refunds For Retired United Pilots
United Airlines pilots who said they overpaid payroll taxes because of the early termination of their retirement plan in the company's bankruptcy can't get partial refunds, the Federal Circuit affirmed Thursday, saying procedural issues doomed their case.
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October 23, 2025
Tech Co. Goes After $1.4M IRS Adjustments In Tax Court
An internet platform company that helps video game developers launch their games challenged $1.4 million in IRS adjustments to its tax return in the U.S. Tax Court, alleging the agency incorrectly told the company to report its software development costs as capital expenses.
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October 23, 2025
US Oil Cos. Pay More Tax Abroad Than At Home, Report Says
American oil and gas companies with foreign extraction operations paid more than 80% of their total taxes abroad in recent years despite producing more oil and gas in the U.S. than everywhere else combined, a corporate transparency group said Thursday.
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October 23, 2025
IRS To Float Sourcing Rules For Certain Securities Loans
The Internal Revenue Service said Thursday it intends to propose regulations that would have it look to the borrower of certain securities, rather than the lender, when determining whether related payments are sourced from the United States.
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October 23, 2025
IRS FAQs Include $20K Payment Reporting Requirement
The Internal Revenue Service updated its FAQs on Thursday to include the budget reconciliation bill's reversal of a law requiring peer-to-peer payment platforms such as Venmo and PayPal to report aggregate payments of $600 or more.
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October 23, 2025
Court Won't Rethink 'Survivor' Winner's $3M Tax Bill
A Rhode Island federal judge won't reconsider his opinion that the first winner of reality show "Survivor" must pay $3.3 million in taxes, maintaining that it is unclear whether the federal government can take his sister's property to pay down the debt.
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October 23, 2025
Eaton To Defend Interest Rates, Fees Paid After 2012 Inversion
Eaton is preparing to defend the interest rates and guarantee fees paid by entities in the U.S. to their newly formed Irish parent after the company's 2012 acquisition and inversion at a U.S. Tax Court trial scheduled to start Nov. 3.
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October 22, 2025
Tax Co.'s Push To Escape Sex Harassment Verdict Falls Short
An Idaho federal judge rejected a tax business's bid Wednesday to escape potential liability for a $111,000 sexual harassment verdict won by a worker who claimed that the tax company acquired her former employer so that her ex-boss could avoid paying out on her lawsuit.
Expert Analysis
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
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Coaching Little League Makes Me A Better Lawyer
While coaching poorly played Little League Baseball early in the morning doesn't sound like a good time, I love it — and the experience has taught me valuable lessons about imperfection, compassion and acceptance that have helped me grow as a person and as a lawyer, says Alex Barnett at DiCello Levitt.
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5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
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Rethinking Litigation Risk And What It Really Means To Win
Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.
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Small Biz Caught In Corporate Transparency Act Crossfire
Despite compliance being put on hold due to a nationwide preliminary injunction, small businesses have been caught in the middle of the legal battle over the Corporate Transparency Act — and confusion over the law's requirements could result in major penalties, say attorneys at Snell & Wilmer.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.
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Hydrogen Regs Will Provide More Certainty — If They Survive
Newly finalized regulations implementing the Section 45V clean hydrogen tax credit allow producers more flexibility, and should therefore help put the industry on more solid footing — but the incoming Trump administration and Republican Congress will have multiple options for overturning or altering the regulations, say attorneys at Steptoe.
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.
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What's Ahead As Transparency Act Comes To A Crossroads
Synthesizing the contrasting federal district and appellate court rulings on the Corporate Transparency Act’s validity reveals several main areas of debate that will likely remain at issue as challenges to the law continue winding through the courts, say attorneys at Farella Braun.
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Final Hydrogen Tax Credit Regs Add Flexibility For Producers
The recently released final regulations implementing the Inflation Reduction Act's clean hydrogen production tax credit offer taxpayers greater flexibility, reducing risk and creating more certainty for investments in the industry, thus diminishing — but not eliminating — the risk of legal challenges to the regulations, say attorneys at Steptoe.
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5 Evolving Concerns For Family Offices In 2025
Complex regulatory changes and emerging operational risks will force family offices to stay on their toes in 2025, with timely action particularly necessary to address several tax and reporting developments that may affect their investments and business operations, say attorneys at Morgan Lewis.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.