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Federal
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June 24, 2026
Taxpayer Advocate Flags Strains On Service In Filing Season
The Internal Revenue Service performed better than expected this tax season, but taxpayers still experienced refund delays and service deficiencies, the national taxpayer advocate said Wednesday in her midyear report to Congress.
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June 24, 2026
Tax Court Affirms $158K Liability For Unpaid Taxes
The Internal Revenue Service didn't abuse its discretion when it found a Missouri man had sufficient assets to pay off his nearly $158,000 tax bill that he accrued across four tax years, the U.S. Tax Court said Wednesday.
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June 24, 2026
Footwear Brand Owner Asks To Abate $378K Tax Penalty
The Canadian owner of a footwear brand asked a Nevada federal court to abate a $378,000 penalty for failing to pay employment taxes, arguing that he was prevented from paying by a since-delicensed lender withholding the company's revenue.
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June 24, 2026
DC Judge Will Take Gov't 'At Its Word' Trump's Fund Is Dead
A Washington, D.C., federal judge declined to issue a preliminary injunction blocking the Trump administration's proposed $1.8 billion "lawfare" fund, saying he "must take the government at its word" that the fund is truly dead.
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June 23, 2026
States, Ex-IRS Officials Want Trump-IRS Deal Scrutinized
A coalition of 23 states and a group of former high-level Internal Revenue Service officials have pressed a Florida federal court to reopen Donald Trump's suit against the IRS and carefully scrutinize the resulting settlement, arguing that the litigation was "colored by fraud from the beginning."
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June 23, 2026
DC Judge Will Take Gov't 'At Its Word' Trump's Fund Is Dead
A Washington, D.C., federal judge Tuesday declined to issue a preliminary injunction blocking the Trump administration's proposed $1.8 billion "lawfare" fund, saying he "must take the government at its word" that the fund is truly dead.
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June 23, 2026
Feds Say Consultant Shouldn't Get FARA Verdict Erased
The U.S. government told a Florida federal court there was "abundant" evidence to convict a political consultant of knowingly failing to register as a foreign agent as she helped draft a $50 million contract involving a former congressman and Venezuela's state-owned oil enterprise.
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June 23, 2026
US Played Key Role In Brazil's Joining OECD, Atty Says
The U.S. played an important role in Brazil's accession to the OECD in 2022, an attorney with Mayer Brown LLP in Rio de Janeiro said Tuesday in describing the country's yearslong journey.
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June 23, 2026
Chancery OKs $29.5M Settlement In Chewy Shareholder Suit
Delaware's Chancery Court on Tuesday approved a $29.5 million settlement ending a derivative suit that accused a private equity firm of structuring a transaction that benefited it at Chewy Inc.'s expense, noting an independent special litigation committee had uncovered potentially valuable claims and determined a settlement was the better path forward.
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June 23, 2026
Customs Announces Second Phase Of Tariff Refund System
The second phase of a system for importers to claim refunds for tariffs struck down by the U.S. Supreme Court will become available June 29 for certain entries that have been subject to the reconciliation process, U.S. Customs and Border Protection announced Tuesday.
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June 23, 2026
Biz Owner Underpaid Tax Due To Fraud, Tax Court Says
A Hawaii business owner fraudulently and intentionally underpaid his taxes from 2004 through 2012, the U.S. Tax Court said Tuesday, affirming the IRS' determined deficiencies and civil fraud penalties.
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June 23, 2026
Trump Picks Miller & Chevalier Attorney For IRS Chief Counsel
President Donald Trump nominated a Miller & Chevalier attorney Tuesday to be chief counsel at the IRS, seeking to fill a post that has lacked a Senate-confirmed leader since January 2025.
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June 23, 2026
AI Not Ripe For Int'l Tax Discussions, US Official Says
Broadening discussions on international tax rules for the digital economy to include artificial intelligence would be a mistake, a U.S. official said Tuesday, adding that governments at the OECD continue to struggle with business models that have been around for decades.
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June 23, 2026
Investors Say Franklin's Putnam Unit Overvalued Funds
Franklin Templeton's Putnam Funds failed to disclose accounting practices that led to inflated net asset value calculations and saddled investors with higher costs, according to a proposed $100 million class action filed in Massachusetts state court.
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June 23, 2026
Judge Who Denied Goldstein Retrial Says It Wasn't Close Case
A Maryland federal judge has elaborated on her decision to deny SCOTUSblog founder Tom Goldstein's bid for an acquittal or new trial, saying that the evidence presented at trial either supersedes or invalidates his claims of issues with jury instructions and insufficient or excluded evidence.
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June 23, 2026
Foreign Gov't Investment Tax Rule Is Unrealistic, ABA Says
The American Bar Association's tax section urged the U.S. Treasury Department to revise guidance regarding foreign sovereign wealth fund investment in the U.S., contending that an existing bright-line rule to determine passive investors fails to reflect market realities.
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June 23, 2026
Justices Say Mich. Tax Sale Allowed Under Constitution
A Michigan county did not violate the U.S. Constitution when it took the title of a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner, the U.S. Supreme Court ruled Tuesday, agreeing with the Sixth Circuit on merits but remanding the case back to that court to address procedural questions.
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June 22, 2026
Tax Certainty Generates Virtuous Cycles, Tax Exec Says
Companies will be willing to invest more in jurisdictions where they are certain of their tax treatment, generating more jobs and growth, a tax official from Anheuser-Busch InBev SA/NV said at a conference Monday in discussing mechanisms for preventing tax disputes.
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June 22, 2026
US Fields Questions On Temporary Global Tariff At WTO
A World Trade Organization committee held a meeting Monday to exchange views on President Donald Trump's temporary global tariff set to expire in July, according to a news release.
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June 22, 2026
IRS Should Improve Inquiry Referral Process, TIGTA Says
The Internal Revenue Service should improve its taxpayer inquiry referral process to require customer service representatives to document information about taxpayer cases, the Treasury Inspector General for Tax Administration said in a report released Monday.
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June 22, 2026
Justices Turn Away Push For Jury Trials In Tax Penalty Cases
The U.S. Supreme Court won't consider whether the Internal Revenue Service violated several taxpayers' rights to jury trials when it imposed $30 million in tax fraud-related penalties, the justices said Monday, upholding an appellate court's order rejecting their bids for U.S. Tax Court trials.
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June 22, 2026
US Has 'Strong Interest' In Ongoing Pillar 2 Work, Official Says
A U.S. Treasury Department official signaled plans Monday to keep participating in technical talks for implementing a worldwide corporate 15% minimum tax agreement known as Pillar Two, saying the regime will still impact U.S. companies despite a side-by-side safe harbor.
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June 22, 2026
Tax Court Gives Spousal Relief To Wife In Abuse-Tainted Case
A New York woman is not liable for tax deficiencies stemming from a 2016 joint return she cosigned with her abusive husband, who had understated income from a business in which they both held ownership interests, the U.S. Tax Court ruled Monday.
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June 22, 2026
Justices Won't Review Dispute Over Tax Fraud Deadline
The U.S. Supreme Court declined on Monday to review a woman's challenge against the Internal Revenue Service over the period in which the agency can assess taxes on a taxpayer when a fraudulent third party triggers the liability.
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June 22, 2026
Irish Payments Show IP Returning To US, Tax Pro Says
Ireland's payments to the U.S. for intellectual property showed a dramatic increase between 2020 and 2026, indicating that IP development returned to the U.S. after the implementation of the 2017 Tax Cuts and Jobs Act, the head of a Washington-based think tank said Monday.
Expert Analysis
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The Law Firm Merger Diaries: How To Build On Cultural Fit
Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.
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Rare Tariff Authority May Boost US Battery Manufacturing
Finalizing preliminary tariffs on active anode material from China — the result of a rare exercise of statutory authority finding that foreign dumping hampered the development of a nascent U.S. industry — should help domestic battery manufacturing, but potential price increases could discourage related clean-energy use, say attorneys at MoloLamken.
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Considerations When Invoking The Common-Interest Privilege
To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.
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The Law Firm Merger Diaries: Making The Case To Combine
When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.
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8th Circ. Decision Shipwrecks IRS On Shoals Of Loper Bright
The Eighth Circuit’s recent decision invalidating transfer pricing regulations in 3M Co. v. Commissioner may be the most significant tax case implementing Loper Bright's rejection of agency deference as a judicial tool in statutory construction, says Edward Froelich at McDermott.
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
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Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
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SEC's Dual Share Class Approval Signals New Era For ETFs
The U.S. Securities and Exchange Commission's recent approval of the dual share class structure marks a landmark moment for the U.S. fund industry, opening the door for asset managers to benefit from combining mutual fund and exchange-traded fund share classes under a single portfolio, say Ilan Guedj at Bates White and Brian Henderson at George Washington University.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
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.
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What To Do If A Retirement Plan Participant Is Deported
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.
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Defeating Estoppel-Based Claims In Legal Malpractice Actions
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.