Federal
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March 23, 2026
Democratic AGs Demand IEEPA Tariff Refund Legislation
A group of Democratic state attorneys general pushed congressional leaders to enact legislation that would require timely refunds of all duties levied under the now-invalidated International Emergency Economic Powers Act tariffs, including interest.
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March 23, 2026
Tax-Evading Farm Biz Owner Hospitalized On Way To Prison
The owner of a vertical farming business whom federal authorities sought to arrest after he failed to report to prison for tax evasion was hospitalized for a medical emergency on his way to surrender, his wife told a Pennsylvania federal court Monday.
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March 23, 2026
IRS Seeks Input On 2025 Law, Deregulation For Guidance Plan
The U.S. Treasury Department and IRS asked for suggestions Monday on what to prioritize in an upcoming guidance plan, seeking input on tax issues related to the 2025 budget reconciliation law and on opportunities for deregulation.
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March 20, 2026
5th Circ. Wipes Out FTC's TurboTax 'Deceptive' Ad Ruling
The Fifth Circuit on Friday vacated the Federal Trade Commission's cease-and-desist order imposed on Intuit Inc. for its TurboTax advertising that regulators say duped customers into thinking they could file their tax returns for free, saying the agency's in-house decision is unconstitutional, and the dispute must go to federal court.
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March 20, 2026
4 Open Questions On Tariff Refund System Development
U.S. Customs and Border Protection is developing a system to refund tariffs struck down by the U.S. Supreme Court, but it remains unclear whether it will cover the entire gamut of duties President Donald Trump imposed under the International Emergency Economic Powers Act. Here, Law360 examines four open questions surrounding the IEEPA tariff refund system being developed by Customs.
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March 20, 2026
DC Circ. Urged To Maintain Block On IRS-ICE Data Sharing
The D.C. Circuit should keep in place a block on the IRS' policy of sharing data with immigration authorities because the policy is unlawful and a lower court properly weighed the matter, a coalition of nonprofits and labor unions said.
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March 20, 2026
$22M Easement With Viable Mine Not 'Abusive,' 11th Circ. Told
A Georgia conservation easement donor asked the Eleventh Circuit to resurrect a nearly $22 million deduction associated with the land donation, saying the U.S. Tax Court admitted that there was no abuse in the donated transaction.
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March 20, 2026
Duane Morris Bolsters SF Team With Hanson Bridgett Hire
Duane Morris LLP is growing its West Coast team, bringing in a Hanson Bridgett LLP transactions attorney as a partner in its San Francisco office.
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March 20, 2026
4th Circ. Dubious Of Undoing Execs' Payroll Tax Convictions
Two former software executives in North Carolina challenging their conviction for failing to pay employment taxes seemed unlikely to get a reversal in the Fourth Circuit on Friday, with at least one judge hearkening back to his days as a prosecutor as he opined that the pair had essentially been "stealing."
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March 20, 2026
Taxation With Representation: Clifford Chance, Davis Polk
In this Week's Taxation With Representation, Public Storage acquires National Storage Affiliates Trust, 3M teams up with Bain Capital to buy Madison Fire & Rescue, and Mastercard acquires stablecoin infrastructure firm BVNK.
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March 20, 2026
Paris Firm Adds Longtime Transfer Pricing Expert
De Gaulle Fleurance, a Paris firm specializing in business law, has boosted its international tax department with the addition of a longtime expert in transfer pricing.
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March 20, 2026
Weekly Internal Revenue Bulletin
The Internal Revenue Service's weekly bulletin, released Friday, included the proposed revocation of partnership basis-shifting regulations that were meant to curb income tax abuse but have been criticized as burdening businesses.
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March 19, 2026
IRS Seeks To Save Increased Penalties In $43M Easement Row
The owner of a Kentucky historic property should be subject to additional penalties for improperly deducting $1.6 million in expenses associated with a $43 million tax break claim for a preservation easement that the IRS rejected for accuracy reasons, the agency told the U.S. Tax Court.
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March 19, 2026
Meta Says IRS Defying Settled Facts In $16B Tax Fight
The IRS is refusing to agree to the truth of parts of the trial transcript and the U.S. Tax Court's opinion last year in a Facebook transfer pricing case as the social media platform's parent, Meta, disputes a $16 billion tax bill in a related case, the company told the court.
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March 19, 2026
Partnership Can't Assert Due Process Right, Tax Court Rules
A partnership cannot assert Fifth Amendment due process claims on behalf of its individual members to challenge the Internal Revenue Service's centralized audit regime under the Bipartisan Budget Act, the U.S. Tax Court ruled Thursday.
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March 19, 2026
IRS Broadens Exception For Unmarked Vehicles
Unmarked vehicles used by firefighters, members of a rescue squad or ambulance crew would be considered a new type of qualified nonpersonal-use vehicle that is exempted from substantiation requirements under regulations finalized by the Internal Revenue Service on Thursday.
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March 18, 2026
Temu Users Join Customer Push For IEEPA Tariff Refunds
Online marketplace Temu must refund customers for passed-on costs related to the Trump administration's now-invalidated International Emergency Economic Powers Act tariffs, a consumer leading a proposed nationwide class action told an Illinois state court.
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March 18, 2026
Pa. Jury Convicts Military Contractor Of $1M Fraud Scheme
A Pennsylvania federal jury on Tuesday found a military contractor guilty of 13 counts of defrauding the Defense Logistics Agency of more than $1 million and failing to file corporate tax returns.
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March 18, 2026
Judge Finalizes $3.3M Tax Bill Order For 'Survivor' Winner
A Rhode Island federal court entered a final $3.3 million tax judgment against the first "Survivor" winner, clearing the way for the federal government to start debt collection proceedings to recoup funds tied to the former contestant's tax avoidance on his prize money.
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March 18, 2026
The Tax Angle: Enhanced ACA Credits, Energy Apprentices
From a look at stalled congressional talks to renew the enhanced Affordable Care Act premium tax credits to efforts by lawmakers and lobbyists to clarify rules on how renewable energy developers document the use of apprentices in order to claim tax deductions for their projects, here's a peek into a reporter's notebook on a few developing tax stories.
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March 18, 2026
Malawi Can Resume Discovery On Gem Co. In Tax Dispute
Malawi can resume discovery on a gem mining company it has accused of dodging billions of dollars in taxes, as a Washington federal court said Wednesday that the country had identified errors in the court's previous order to halt the process.
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March 18, 2026
Doctor Gets 6½ Years For Healthcare Fraud, Tax Evasion
An Anchorage, Alaska, physician was sentenced to six and a half years in prison for committing over $16 million in healthcare fraud and tax evasion as part of a scheme that injected sick patients with the wrong medications or dosages, the federal government said Wednesday.
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March 18, 2026
Cos. Can Undo Exception To Limit On Biz Interest Deduction
Guidance from the Internal Revenue Service issued Wednesday described how companies can reverse the decision to elect out of the limitation on business interest deductions under Internal Revenue Code Section 163(j).
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March 18, 2026
France Wants Digital Tax On US Firms In EU Budget
France wants the European Union to create a digital services tax targeting U.S. firms to help fund the bloc's next budget, a French official said during an EU meeting.
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March 18, 2026
IRS Extends Temporary Relief For Digital Asset Reporting
Taxpayers will be able to use certain alternative methods to adequately identify the units of a digital asset held by brokers for 2026, the IRS said Wednesday.
Expert Analysis
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Attys Beware: Generative AI Can Also Hallucinate Metadata
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.
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When Atty Ethics Violations Give Rise To Causes Of Action
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.
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How Gov't May Use FARA To Target 'Domestic Terrorism'
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.
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Law School's Missed Lessons: Educating Your Community
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.
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5 Crisis Lawyering Skills For An Age Of Uncertainty
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.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
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.
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Rules Of Origin Revamp May Be Next Big Trade Development
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.
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IRS Shutdown Backlog May Trigger Collection, Refund Chaos
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.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Compliance Pointers Amid Domestic Terrorism Clampdown
A recent presidential memorandum marks a shift in federal domestic-terrorism enforcement that should prompt nonprofits to enhance diligence related to grantees, vendors and events, and financial institutions to shore up their internal resources for increased suspicious-activity monitoring and reporting obligations, say attorneys at Morgan Lewis.