Federal

  • February 25, 2026

    Justices Skeptical That Mich. Tax Sale Is Unconstitutional

    U.S. Supreme Court justices seemed skeptical Wednesday that a Michigan county violated the U.S. Constitution when it took the title to a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner.

  • February 25, 2026

    Community College, Gov't End Penalty Fight Over Late W-2s

    A Michigan community college that missed the deadline for filing employee wage forms with the IRS while its president was seriously ill struck a deal with the federal government to recover part of a late-filing penalty it had challenged, closing a suit in federal court.

  • February 25, 2026

    Cayman Fund Tells 3rd Circ. Error Sinks $100M Tax Ruling

    The Internal Revenue Service has been unable to show that a Cayman Islands hedge fund carried out an on-shore business, the fund told the Third Circuit in challenging a U.S. Tax Court decision that said the fund owed $100 million in taxes.

  • February 25, 2026

    Tom Goldstein Guilty On Tax Evasion, 11 Other Counts

    SCOTUSblog founder and famed U.S. Supreme Court advocate Thomas Goldstein was found guilty of tax evasion, as well as aiding in the filing of false tax returns and lying on loan applications, by a Maryland federal jury Wednesday. 

  • February 25, 2026

    Insurers Weighing Economic Substance In Clean Energy Deals

    As deals involving clean energy tax credits continue to proliferate, some tax insurers say they are increasingly underwriting the structural risks with an eye toward potential Internal Revenue Service scrutiny over the economic substance of the arrangements.

  • February 25, 2026

    Tax Group Of The Year: Baker McKenzie

    Baker McKenzie's tax practice conquered several high-profile cases in the past year, advising prominent companies like Meta Platforms Inc. on its challenge of a multibillion-dollar income adjustment and S&P Global on its spin-off transaction, earning the firm a spot as one of the 2025 Law360 Tax Groups of the Year.

  • February 25, 2026

    Fed. Circ. Pressed To Immediately Release Tariff Mandate

    Small businesses behind the successful challenge to President Donald Trump's emergency tariffs asked the Federal Circuit Tuesday to immediately issue its mandate so the lower U.S. Court of International Trade can consider how to order the government to issue refunds for importers that paid the unlawful duties.

  • February 25, 2026

    Polsinelli Brings On Tax Atty In Atlanta From Smith Gambrell

    Polsinelli PC has expanded its tax practice with a new shareholder in Atlanta who came aboard from Smith Gambrell & Russell LLP, Polsinelli announced Tuesday.

  • February 25, 2026

    Treasury To Float Simplified Foreign Currency Rules

    The U.S. Treasury Department announced plans Wednesday to simplify existing regulations that cover how companies can determine the taxable income of affiliates that conduct business in a foreign currency, including new rules that would allow for a single annual calculation.

  • February 24, 2026

    Trump Says Countries Will Keep Deals Despite Tariff Ruling

    President Donald Trump said trade deals reached with countries underpinned by tariffs invalidated by the U.S. Supreme Court would continue to be honored during his State of the Union on Tuesday evening, although it remained unclear precisely how those duty terms will be reimposed domestically.

  • February 24, 2026

    Feds' White Collar Crime Enforcement 'Retreat' Raises Alarms

    Money laundering-related fines and tax fraud investigations plummeted last year as President Donald Trump shifted federal agents away from combating financial crime to focus on the immigration crackdown, according to recent reports that have raised alarms among experts about the state of white collar enforcement in the U.S.

  • February 24, 2026

    Federal Override Of DC Tax Law Is Invalid, City's AG Says

    A law signed by President Donald Trump that stops Washington, D.C., from decoupling from part of his signature tax law came too late and is thus invalid under the D.C. Home Rule Act, the district's attorney general said Tuesday.

  • February 24, 2026

    Treasury Eyeing Pillar 2 Safe Harbor Guidance, Official Says

    The U.S. Treasury Department expects to negotiate international guidance for the recently agreed-to side-by-side safe harbor under the worldwide corporate minimum tax agreement known as Pillar Two, including updates to the regime's global information return, a Treasury official said Tuesday.

  • February 24, 2026

    Texas Manufacturer Seeks IRS Refund For Worker Credits

    The Internal Revenue Service wouldn't let a manufacturing company correct a typo on a tax return seeking pandemic worker credits and misapplied credits to old tax debt after agreeing not to, the company told a Texas federal court in seeking a $604,000 refund.

  • February 24, 2026

    DC Circ. Won't Stop IRS From Sharing Data With DHS

    Immigrant advocacy groups challenging the legality of an information-sharing agreement between federal immigration authorities and the IRS are not entitled to a court order stopping the tax agency from sharing taxpayer addresses for enforcement purposes, the D.C. Circuit said Tuesday. 

  • February 24, 2026

    IRS Should Strengthen Tax Preparer Oversight, GAO Says

    Congress should authorize the Internal Revenue Service to establish professional standards for paid tax preparers to increase oversight on paid tax preparation, the Government Accountability Office reported Tuesday.

  • February 23, 2026

    FedEx, Bausch, Other Cos. Join Race For Tariff Refunds

    FedEx, Bausch & Lomb and L'Oreal are among the companies that raced to the U.S. Court of International Trade on Monday seeking full refunds of the trade duties they paid as a result of the 2025 tariffs that President Donald Trump illegally imposed under the International Emergency Economic Powers Act.

  • February 23, 2026

    No Substance Found To Homebuilders' $713M Tax Deduction

    The IRS was correct to disallow over $713 million of a San Diego partnership's positive basis adjustment in 2012, the U.S. Tax Court held Monday, finding a series of complex transactions were carried out to avoid tax rather than to minimize business risk.

  • February 23, 2026

    Tax Court Gives Partial Break On Home Sale Gains

    A man who told the IRS he realized no gain from two home sales is entitled to a tax break based on some estimated expenses but not a break available for living full time in a home, the U.S. Tax Court ruled Monday.

  • February 23, 2026

    Senate Dems Aim To Require Refunds Of Illegal Trump Tariffs

    Senate Democratic lawmakers introduced legislation Monday to require the federal government to issue refunds to importers for duties paid that were imposed by President Donald Trump under the International Emergency Economic Powers Act, following the U.S. Supreme Court's ruling deeming those measures unlawful.

  • February 23, 2026

    Tax Court Rejects Son-of-Boss Promoter's Penalty Dispute

    A tax shelter promoter behind Son-of-Boss arrangements cannot challenge certain Internal Revenue Service penalties for failing to report the questionable transactions, the U.S. Tax Court ruled Monday, finding he forfeited that right by not participating in the administrative appeals process.

  • February 23, 2026

    States Back Challenge To IRS Nix Of Wind, Solar Safe Harbor

    Sixteen Democratic-led states are backing a legal challenge to an Internal Revenue Service notice eliminating a safe harbor test that large wind and solar projects could use to qualify for clean energy tax credits.

  • February 23, 2026

    US Customs Stops Collecting Tariffs Starting Tuesday

    U.S. Customs and Border Protection will stop collecting the tariffs President Donald Trump illegally imposed under the International Emergency Economic Powers Act beginning at midnight Tuesday, according to guidance sent late Sunday.

  • February 23, 2026

    $50M Tax Suit Against Plastics Heirs Is Timely, Court Told

    The federal government did not miss the deadline for suing the heirs to a plastics company for more than $50 million in estate taxes, the U.S. Department of Justice told a Connecticut federal court Monday, arguing its proof of claim and a probate suit started the clock.

  • February 23, 2026

    Justices Won't Review Religious Group's Bid Against IRS Lien

    The U.S. Supreme Court declined Monday to review a religious organization's constitutional challenge against the Internal Revenue Service over a lien on church property to collect taxes owed by the group's bankrupt founder and her family.

Expert Analysis

  • 5 Ways Lawyers Can Earn Back The Public's Trust

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    Amid salacious headlines about lawyers behaving badly and recent polls showing the public’s increasingly unfavorable view of attorneys, we must make meaningful changes to our culture to rebuild trust in the legal system, says Carl Taylor at Carl Taylor Law.

  • Legal Jeopardy Looms Over Trump's Trade Negotiation Plans

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    Even as the Trump administration announces one trade deal after another, the legal authority of the executive branch to impose tariffs under consensual arrangements with leading trading partners is just as debatable as the unilateral imposition of U.S. tariffs under the president's executive orders, says Jeffrey Bialos at Eversheds Sutherland.

  • Opportunity Zone Overhaul Is Good News For Investors

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    Recently enacted reforms making the qualified opportunity zone program permanent, restoring the basis step-up for capital gains and adding flexibility to the zone designation process enhance the program’s appeal for long-term investment, says Steven Hadjilogiou at McDermott.

  • White House Report Strikes An Optimistic Note On Crypto

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    Taking seriously President Donald Trump's pledge to adopt a pro-innovation mindset toward digital assets and blockchain technologies, a recent benchmark White House report on crypto provides a comprehensive regulatory framework that takes into account the products' novel characteristics within the high-tech ecosystem, say attorneys at Davis Wright.

  • Bipartisan Bill Could Aid ESOP Formation, Valuation Clarity

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    The proposed Retire through Ownership Act represents a meaningful first step toward clarifying whether transactions qualify under the adequate consideration exemption in the Employee Retirement Income Security Act, potentially eliminating the litigation risk that has chilled employee stock ownership plan formation, say attorneys at Moore & Van Allen.

  • Bar Exam Reform Must Expand Beyond A Single Updated Test

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    Recently released information about the National Conference of Bar Examiners’ new NextGen Uniform Bar Exam highlights why a single test is not ideal for measuring newly licensed lawyers’ competency, demonstrating the need for collaborative development, implementation and reform processes, says Gregory Bordelon at Suffolk University.

  • A Simple Way Courts Can Help Attys Avoid AI Hallucinations

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    As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.

  • Supreme Court's Criminal Law Decisions: The Term In Review

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    Though the U.S. Supreme Court’s criminal law decisions in its recently concluded term proved underwhelming by many measures, their opinions revealed trends in how the justices approach criminal cases and offered reminders for practitioners, says Kenneth Notter at MoloLamken.

  • Budget Act's Deduction Limit Penalizes Losing Gamblers

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    A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.

  • The Legal Education Status Quo Is No Longer Tenable

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    As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.

  • 6 Questions We Should Ask About The Trump Trade Deals

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    Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.

  • E-Discovery Quarterly: Rulings On Relevance Redactions

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    In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.

  • Section 1983 Has Promise After End Of Nationwide Injunctions

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    After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.

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