Federal

  • March 02, 2026

    Heirs Of $4M Oil Estate On Hook For Taxes, Judge Rules

    Sons of an owner of oil and gas businesses owe taxes on his $4 million estate, a Kansas federal judge said, finding that the sons' agreement to pay the bill in installments allowed the IRS extra time to sue them when they stopped paying the debt.

  • March 02, 2026

    Tax Court Rejects Easements' Mining Values, Cuts Deductions

    The U.S. Tax Court substantially reduced the million-dollar charitable deductions claimed by two partnerships for their Georgia conservation easement donations, rejecting their valuations premised on the properties' potential mining use in a Monday opinion.

  • March 02, 2026

    FedEx Customers Seek Refunds For Passed-On Tariff Costs

    A proposed class action in Florida federal court looks to make sure FedEx refunds customers for the costs of tariffs the shipping giant passed on to them as the company looks to recoup its payments made under President Donald Trump's illegal tariff regime.

  • March 02, 2026

    Int'l Tax In February: Check On US Tariffs Prompts Reactions

    Over the past month, new U.S. Internal Revenue Service rules on clean fuel and energy tax credits have brought certainty for some taxpayers, even as the end of tariffs imposed under the U.S. International Emergency Economic Powers Act has created new uncertainty around recent trade deals with India and the European Union. Here, Law360 looks at the biggest international tax developments in February.

  • March 02, 2026

    IRS Explains Rules For Claiming Tips, Overtime Deductions

    The Internal Revenue Service published a new schedule and additional instructions Monday for claiming the new deductions for tips, overtime and car loan interest enacted under last summer's budget reconciliation bill.

  • March 02, 2026

    IRS Asks 6th Circ. For Lower Bar In Nonprofit Donors Case

    Whether the federal government can force nonprofits to reveal the identities of their large donors is a question that should not be subject to a heightened level of judicial review, the Internal Revenue Service told the Sixth Circuit on a pivotal point in a free speech case.

  • March 01, 2026

    Union President Blasts IRS For Terminating Workers' Contract

    The president of the union representing Internal Revenue Service employees denounced the agency's termination of its contract under an executive order from President Donald Trump as an illegal, unilateral move.

  • February 28, 2026

    2nd Circuit Says IRS Can Apply Foreign Biz Reporting Penalty

    The Internal Revenue Service may use administrative assessment to collect penalties from a taxpayer for failing to report control of a foreign business from 2005 to 2009, the Second Circuit held Friday, vacating a U.S. Tax Court ruling.

  • February 27, 2026

    Goldstein Testimony 'Solidified' Case, Juror Says

    One of the 12 jurors who convicted SCOTUSblog founder Thomas Goldstein on a slew of tax and mortgage charges on Feb. 25 told Law360 that the key moment in the 16-day trial was when the famed U.S. Supreme Court lawyer took the stand, with the juror calling the testimony "a performance."

  • February 27, 2026

    Trump's Trade Deals Face Tricky Path After Tariff Ruling

    While President Donald Trump has said the trade agreements struck in response to tariffs that have now been invalidated by the U.S. Supreme Court will be kept, navigating the terms of those deals in the aftermath is already proving complicated.

  • February 27, 2026

    3 Takeaways From The Supreme Court's Mich. Tax Sale Case

    The U.S. Supreme Court will consider issues of fairness and just compensation in a case in which a Michigan county seized a home over a disputed $2,200 tax debt and sold it at auction, but oral arguments made clear it will not be an easy decision. Here, Law360 presents three takeaways from the oral arguments in Pung v. Isabella County.

  • February 27, 2026

    Tax Court Urged To Restore Nixed $85M Conservation Break

    The U.S. Tax Court should restore an $85 million tax deduction denied to a partnership for its donation of a conservation easement protecting hundreds of acres of Virginia forest, the partnership told the court, arguing that the land was so financially valuable because it could have been developed for coal mining.

  • February 27, 2026

    Taxation With Representation: Linklaters, Wilson Sonsini

    In this week's Taxation With Representation, French electric utility Engie acquires UK Power Networks, Gilead Sciences Inc. buys clinical-stage biotechnology company Arcellx Inc., and The Brink's Co. acquires NCR Atleos in a deal that unites two major companies in the ATM business.

  • February 27, 2026

    No Weekly Internal Revenue Bulletin Articles For March 2

    The Internal Revenue Service's weekly bulletin, issued Friday, said there were no articles to be published March 2.

  • February 26, 2026

    Goldstein Placed Under Home Confinement Until Sentencing

    SCOTUSblog founder Thomas Goldstein was placed under home confinement by a Maryland federal judge until his sentencing, but will likely be able to keep his $3 million D.C. home after the jury that convicted him separately found there wasn't a clear nexus between the property and his mortgage fraud conviction.

  • February 26, 2026

    IRS Broke Law 42K Times By Giving Info To ICE, Judge Says

    The federal judge who stopped the Internal Revenue Service from sharing taxpayer addresses with immigration authorities said Thursday that a recent admission by the agency showed that it broke the law more than 42,000 times last summer when it disclosed addresses by relying on a computerized matching system.

  • February 26, 2026

    Senate Taxwriters Unveil Bipartisan IRS Reform Package

    Congress would implement several National Taxpayer Advocate-backed fixes at the Internal Revenue Service, including mandating that the agency digitize more tax returns and other correspondence under legislation released Thursday by the Senate's top Republican and Democrat tax writers.

  • February 26, 2026

    AICPA Seeks Clarity On Deduction Caps, Childrens' Accounts

    The American Institute of Certified Public Accountants pushed the Internal Revenue Service to provide further guidance for newly enacted itemized deduction restrictions along with the new tax-advantaged brokerage accounts for children, known as Trump accounts, in a letter published Thursday.

  • February 26, 2026

    Penalties Apply In 'Missing Witness' Case, Tax Court Says

    The U.S. Tax Court won't reconsider its decision that a couple who had argued they were misled by their accountant are liable for penalties over failing to file and failing to pay estimated tax in a case where they neglected to call the accountant as a witness.

  • February 26, 2026

    SSA Worker Didn't Report Retirement Income, Tax Court Says

    A U.S. Social Security Administration employee owes taxes and penalties for failing to report retirement distributions, the U.S. Tax Court said Thursday.

  • February 26, 2026

    IRS Wrongly Denied $55M Land Donation, Tax Court Told

    The IRS improperly denied a Georgia partnership's charitable deduction for its donation of land in Texas that it said was correctly valued at $54.7 million for tax year 2021, the partnership told the U.S. Tax Court.

  • February 26, 2026

    IRS Wrongly Backs Easement Valuation, 11th Circ. Told

    The IRS wrongly backed a legal error by the U.S. Tax Court in calculating the value of a Georgia conservation easement, a partnership told the Eleventh Circuit in trying to reclaim its $33 million tax deduction for the donation.

  • February 26, 2026

    How Epstein Referred Clients To BigLaw Partners In His Orbit

    Billionaire and child sex offender Jeffrey Epstein always had top lawyers in his orbit. He also had extensive and lasting relationships with several partners at BigLaw firms, files newly released by the Department of Justice show.

  • February 26, 2026

    Holland & Knight Revamps Business Section With New Teams

    Holland & Knight LLP will reorganize its business section into separate units focusing on corporate, financial services and tax law effective March 1, the firm announced Thursday, with a slate of new leaders to helm the teams.

  • February 26, 2026

    3 Key Areas Where Tax Administrations Are Using AI

    Tax administrations across the globe are increasingly turning to artificial intelligence for everything from flagging suspicious returns to analyzing satellite imagery, allowing authorities to cast a wider net for revenue while potentially raising data bias and privacy risks. Here, Law360 breaks down three key areas where tax administrations are using AI, including the benefits and risks.

Expert Analysis

  • 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.

  • Playing Soccer Makes Me A Better Lawyer

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    Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.

  • Lessons On Parallel Settlements From Vanguard Class Action

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    A Pennsylvania federal judge’s unexpected denial of a proposed $40 million settlement of an investor class action against Vanguard highlights key factors parties should consider when settlement involves both regulators and civil plaintiffs, say attorneys at Ropes & Gray.

  • Adapting To Private Practice: From ATF Director To BigLaw

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    As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.

  • Mulling Worker Reclassification In Light Of No Tax On OT

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    The One Big Beautiful Bill Act's no-tax-on-overtime provisions provide tax relief for employees who regularly work overtime and are nonexempt from the Fair Labor Standards Act, but reclassifying employees may lead to higher compliance costs and increased wage and hour litigation for employers, says Steve Bronars at Edgeworth Economics.

  • Clean Energy Tax Changes Cut Timelines, Add Red Tape

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    With its dramatic changes to energy tax credits, the One Big Beautiful Bill Act will reshape project financing and investment planning — and wind and solar developers, especially those in the early stages of projects, face stricter timelines and heightened compliance challenges, says Dan Ruth at Balch & Bingham.

  • Playing Baseball Makes Me A Better Lawyer

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    Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.

  • Reform Partly Modernizes Small Biz Stock Gains Exclusion

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    Changes to the Internal Revenue Code in the One Big Beautiful Bill Act update the qualified small business stock gains exclusion to reflect inflation, but the regime would be more in line with current business realities if Congress had also made the exemption available to additional business structures, says Mark Parthemer at Glenmede.

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