Federal

  • February 04, 2026

    5 Takeaways From 5th Circ.'s Limited Partner Tax Decision

    The Fifth Circuit has issued a long-awaited opinion holding that partners with limited liability under state law qualify for an exclusion from the self-employment tax, and the decision offers five notable takeaways that experts said may shed light on the potential fate of partnership taxation and compliance.

  • February 04, 2026

    Tax Group Of The Year: Davis Polk

    Davis Polk & Wardwell LLP scored a significant victory for Exxon Mobil in litigation concerning the tax treatment of a major partnership with Qatar and oversaw several other complex, high-stakes transactions, earning it recognition as a 2025 Law360 Tax Practice Group of the Year.

  • February 04, 2026

    Tax Court Urged To Restore $43M Break For Historic Buildings

    A partnership argued for restoring its $43 million tax deduction for protecting historic property in Kentucky that included a 19th century post office, telling the U.S. Tax Court that the IRS had arbitrarily rejected its claim.

  • February 04, 2026

    IRS Urges Tax Court To Cut $315M From Siemens Deduction

    The Internal Revenue Service defended its slashing of $315 million from a tax deduction that medical giant Siemens claimed on payments from overseas, telling the U.S. Tax Court that rule writers had congressional backing to issue the regulations underpinning the adjustment.

  • February 04, 2026

    Walmart Wants Relief In CFC Tax Year Deferral

    Walmart asked the U.S. Department of the Treasury to temporarily allow certain taxpayers to file a single 13-month return, instead of two separate returns, in the wake of filing changes regarding controlled foreign corporations, according to a letter released Wednesday.

  • February 03, 2026

    Goldstein Knew What Was On His Returns, Accountant Claims

    The top outside accountant handling tax returns for SCOTUSblog founder Thomas Goldstein and his law firm said Tuesday that Goldstein wasn't forthcoming about his gambling records and that he firmly believed the former U.S. Supreme Court attorney knew what was in his allegedly false tax returns when they were filed.

  • February 03, 2026

    Tax Court Allows Some Credits For Co.'s Chicken Research

    The owner of a poultry processing business is entitled to some of the tax credits he claimed for his company's chicken research, the U.S. Tax Court ruled Tuesday, disagreeing with the Internal Revenue Service's position that the work was routine and ineligible for a tax break.

  • February 03, 2026

    House Dems Press Bessent About IRS Retirement Pay Delays

    Democrats on the House Ways and Means Committee demanded answers Tuesday about substantial delays in processing retirement applications for Internal Revenue Service employees who participated in the government's deferred resignation program.

  • February 03, 2026

    House Passes Funding Package With $11.2B IRS Budget

    The House passed an appropriations package Tuesday that would fund several government departments and agencies, including the U.S. Department of the Treasury, and cut the Internal Revenue Service's annual budget to $11.2 billion.

  • February 03, 2026

    IRS Floats Clean Fuel Credit Rules With Foreign Restrictions

    The Internal Revenue Service released long-awaited proposed regulations Tuesday clarifying how domestic transportation fuel producers can qualify for the clean energy fuel tax credit under changes made by Republicans' 2025 budget law, including new foreign restrictions on business owners and feedstock sources.

  • February 03, 2026

    Tax Court Bars Partners From $49M Easement Suit

    A group of partners lost their chance to participate in a lawsuit challenging the IRS' rejection of their $49 million tax deduction for donating a conservation easement after their partnership brokered a settlement, the U.S. Tax Court said Tuesday.

  • February 03, 2026

    Virgin Islands Co. Wants Experts Barred In $11.5M Pricing Row

    A U.S. Virgin Islands mortgage company challenging the territorial government over $11.5 million in tax bills asked a federal court Tuesday to exclude expert testimony meant to bolster the government's case that the company wrongly claimed a tax break meant to help the local economy.

  • February 02, 2026

    Ex-Goldstein Employee Claims Accountants Made Mistakes

    Defense attorneys for SCOTUSblog founder Thomas Goldstein presented evidence Monday that his firm's tax accountants made serious mistakes in tax filings for Goldstein's wife, Amy Howe, in 2021.

  • February 02, 2026

    DC Leaders Warn Against Congress' Nix Of Tax Decoupling

    Officials in Washington, D.C., reacted with alarm Monday to a pair of congressional joint resolutions that would repeal a district law that uncouples elements of the city's tax code from federal tax law, saying the repeal would be harmful and intrusive.

  • February 02, 2026

    Int'l Tax In January: Global Min. Reached, Trade Deals Abound

    January was a busy month in international tax, starting with an agreement by nearly 150 countries on a global minimum tax that effectively exempts U.S. companies and culminating with trade deals between Canada and China as well as India and the European Union. Here, Law360 looks at the biggest developments in international tax over the last month.

  • February 02, 2026

    Trump, Modi Say US-India Trade Deal Reached

    President Donald Trump said Monday he reached a trade deal with India following a call with Prime Minister Narendra Modi that includes lowering the tariff rate on Indian goods entering the U.S. from 50% to 18%.

  • February 02, 2026

    Spencer Fane Expands To New Orleans With Litigation Hire

    Spencer Fane LLP announced that an experienced Louisiana-based attorney from Phelps Dunbar LLP has joined the firm's litigation and dispute resolution team as a partner, marking the fast-growing firm's initial foray into the New Orleans market.

  • February 02, 2026

    US Drops $185K FBAR Case Amid State Dept. Silence

    The U.S. Department of Justice dropped its case Monday accusing a U.S. citizen living in Switzerland of hiding bank accounts from the IRS, telling a D.C. federal court that the U.S. Department of State fell silent on a request for help from Swiss authorities.

  • February 02, 2026

    OECD Amends Tax Treaty Manual To Up Dispute Resolution

    The Organization for Economic Cooperation and Development is updating guidance for tax treaties to strengthen tax treaty mechanisms for preventing cross-border tax disputes, according to a statement Monday.

  • February 02, 2026

    Norton Rose Grows In Key Cities By Adding 5 Polsinelli Attys

    Norton Rose Fulbright announced Monday that it has added five former Polsinelli PC shareholders as partners to grow its transactional and healthcare capabilities in two key U.S. markets.

  • January 30, 2026

    Senate Sends Package With $11.2B IRS Budget To House

    The Senate passed an appropriations package Friday that would fund several government departments and agencies, including the U.S. Department of the Treasury, and provide the Internal Revenue Service with an $11.2 billion budget.

  • January 30, 2026

    The Tax Angle: Congressional Taxwriters Head For The Exits

    This edition of The Tax Angle examines upcoming retirements among members of the Senate Finance and House Ways and Means committees ahead of the midterm elections this November.  

  • January 30, 2026

    3 Things To Keep In Mind About IRS' Corporate Audit Changes

    The IRS' revamped audit process for corporate taxpayers will likely streamline examinations, but companies may now shoulder new responsibilities when presenting facts and face lingering uncertainties when weighing whether to participate in a broadened settlement program. Here, Law360 examines three key issues for companies to consider under the new audit process.

  • January 30, 2026

    Ex-Fla. Rep. Says Prosecutor Has 'Personal Animus' In DQ Bid

    A former Florida congressman and a lobbyist charged with failing to register as foreign agents for Venezuela urged a federal court to disqualify an assistant U.S. attorney in the case, saying Friday that the prosecutor has a conflict of interest and "personal animus" toward defense counsel.

  • January 30, 2026

    US Rebukes WTO Siding With China On Energy Tax Credits

    The U.S. Trade Representative condemned the World Trade Organization's decision to side with China in a dispute over energy tax credits passed during former President Joe Biden's term Friday, calling the global body's dispute resolution mechanism inadequate.

Expert Analysis

  • Defeating Estoppel-Based Claims In Legal Malpractice Actions

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    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.

  • The Biz Court Digest: How It Works In Massachusetts

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    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • Why Appellees Should Write Their Answering Brief First

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    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    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.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    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.

  • How Gov't May Use FARA To Target 'Domestic Terrorism'

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    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.

  • Law School's Missed Lessons: Educating Your Community

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    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.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    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.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    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.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    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.

  • IRS Shutdown Backlog May Trigger Collection, Refund Chaos

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    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.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    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.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    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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