Federal

  • November 20, 2025

    Trump Pardons Nursing Home Owner In $39M Tax Fraud

    President Donald Trump granted clemency to a nursing home operator who had been sentenced to three years in prison for a $39 million employment tax fraud scheme involving care centers he owned across the country.

  • November 20, 2025

    IRS Unveils Interim Rules For Tax Perk For Rural Loan Interest

    The IRS released temporary guidance Thursday on a new incentive that would exclude from taxable income 25% of interest from loans secured by a rural or agricultural property, including the definition of an eligible loan and the determination of the property's fair market value.

  • November 19, 2025

    Judge Unlikely To Find Eaton's Debt To Parent Wasn't Real

    A U.S. Tax Court judge said Wednesday that he's unlikely to find that the intercompany debt U.S.-based Eaton Inc. owed its Irish parent was unreal and should be recharacterized as equity, all but dismissing an alternative argument raised by the Internal Revenue Service.

  • November 19, 2025

    Senate GOP Resists Extending Expanded ACA Tax Premiums

    Senate Finance Committee Democrats on Wednesday urged their Republican counterparts to extend the enhanced tax credits for the Affordable Care Act, which is set to expire at the end of the year, but Republicans said they were looking for other options to address rising healthcare costs.

  • November 19, 2025

    Tax Court Upholds Rejection Of Tax Tipster's Award

    The IRS did not improperly reject a man's claim to a whistleblower award for tips he claimed helped the agency collect money from a foreign financial institution that he said held secret accounts for U.S. citizens, the U.S. Tax Court said Wednesday.

  • November 19, 2025

    $24M Tax Case Against Couple Tossed For Missing Deadline

    The federal government's effort to collect on what it claimed was a couple's $24 million tax bill came too late, a North Carolina federal judge ruled, saying the U.S. didn't show why a 10-year collections deadline should be extended.

  • November 19, 2025

    Tax Court Substance Ruling Offers Silver Lining For Taxpayers

    Even though the U.S. Tax Court upheld stiff penalties under the economic substance doctrine against an eye doctor's microcaptive arrangements, the opinion generally favored taxpayers by clarifying that the IRS faces limits on when it can invoke the doctrine to audit transactions.

  • November 19, 2025

    Doctor, Husband Admit $16M Healthcare Fraud, Tax Evasion

    A physician and her husband admitted to committing more than $16 million in healthcare fraud and tax evasion as part of a scheme that injected sick patients with the wrong medications or dosages, according to their plea agreements in Alaska federal court.

  • November 19, 2025

    OECD Releases Model Tax Treaty Updates For Amount B

    The Organization for Economic Cooperation and Development released updates Wednesday to its model bilateral tax treaty, including language that incorporates a simplified transfer pricing approach under an international tax framework known as Amount B.

  • November 19, 2025

    Trump's Global Tariffs Curtailed Trade, Data Shows

    U.S. imports dropped by 5.1% in August, the month when many of President Donald Trump's global tariffs took effect, according to data released Wednesday by the Bureau of Economic Analysis.

  • November 18, 2025

    Conn. Tobacco Wholesaler Gets Prison Time For $1.2M Fraud

    A Connecticut-based tobacco wholesaler who admitted defrauding the state out of $1.2 million in tax revenue was sentenced Tuesday to nearly two years in federal prison.

  • November 18, 2025

    Shutdown Puts '26 Filing Season In Danger, Ex-IRS Chiefs Say

    The longest government shutdown in U.S. history likely disrupted critical Internal Revenue Service preparation for the 2026 filing season and could force the agency to delay opening day, slow refund processing and deliver poor basic taxpayer services, three former IRS commissioners warned Tuesday.

  • November 18, 2025

    US Asks To Join Cruise Industry's Challenge To Hawaii Tax

    The federal government should be allowed to join a cruise industry trade group's case against the state of Hawaii and several counties over the extension of a transient occupancy tax to cruise passengers, the U.S. Department of Justice told a Hawaii federal court.

  • November 18, 2025

    Electrician's Payment To Ex Is Not Alimony, Tax Court Says

    A former electrician's $50,000 check to his ex-wife does not qualify as alimony because he was on the hook to make the payment even if she died, the U.S. Tax Court said Tuesday in deciding that the man cannot deduct the amount.

  • November 18, 2025

    Judge Details Reasons For Goldstein's Pretrial Motion Losses

    A Maryland federal judge explained in further detail Tuesday her decision against SCOTUSblog co-founder Tom Goldstein on several motions seeking to trim his tax evasion case as it heads to trial next year.

  • November 18, 2025

    Malawi Reiterates Bid For Gem Export Tax Investigation

    Malawi has bolstered its bid for a Washington federal judge to reconsider his decision barring the country from pursing discovery against a gemstone company that partnered with a mining outfit the country claims dodged billions of dollars in taxes and export royalties.

  • November 18, 2025

    Senator Probes College Sports Revenue's Tax-Exempt Status

    A Senate Finance Committee Democrat has requested that the Joint Committee on Taxation provide information to help lawmakers analyze the implications of maintaining the tax-exempt status of revenue from college sports.

  • November 18, 2025

    Tax Return Preparer Gets 18 Months For $25 Million Fraud

    A California tax return preparer who admitted he participated in a scheme that claimed $25 million in false refunds was sentenced to 18 months in prison by a California federal court, the U.S. Department of Justice said.

  • November 18, 2025

    Checklist Could Help Simplify Global Tax Policy, OECD Says

    A checklist of questions for global tax policymakers could help simplify the outcomes of their work, the OECD said in a Tuesday report to the Group of 20 nations.

  • November 17, 2025

    Judge Questions Eaton's Role In Lowered Credit Rating

    Tax Court Judge Albert Lauber questioned an expert for Eaton on Monday about how he arrived at a lowered credit rating for the U.S. company in a report he prepared in January 2013, shortly after it acquired an Irish-based global electrical products manufacturer and inverted.

  • November 17, 2025

    Atty 'Misplaced' Trust In Par Funding Promoter, Panel Hears

    A former Eckert Seamans Cherin & Mellott LLC attorney accused of ethical violations related to promoting the Par Funding merchant cash advance business told a Pennsylvania disciplinary panel Monday that all he did was zealously represent his client, who pitched the ill-fated enterprise to potential investors.

  • November 17, 2025

    Ex-Russian Gas CFO Resentenced To 6 Years For Tax Crimes

    A Florida federal judge handed a nearly six-year prison term to a Russian gas company's former chief financial officer, who was convicted for tax evasion after the Eleventh Circuit vacated a prior sentence earlier this year.

  • November 17, 2025

    Feds Back IRS Agent Testimony In Goldstein Tax Case

    An Internal Revenue Service agent must be allowed to testify in Tom Goldstein's tax evasion case, the U.S. government said, arguing that the agent's testimony is relevant to proving willfulness in the tax crimes the U.S. Supreme Court attorney and SCOTUSblog publisher was charged with.

  • November 17, 2025

    Applicable Federal Rates To Continue Monthslong Slide

    Applicable federal rates for income tax purposes will decrease in December, the Internal Revenue Service said Monday, sliding for the fifth month in a row after a rebound in July.

  • November 17, 2025

    Fed. Circ. Finds Baby Formulas For Illnesses Duty-Free

    A baby formula maker's products designed as therapies for children with chronic medical conditions qualify for duty-free treatment, the Federal Circuit ruled Monday, overturning the U.S. Court of International Trade's decision in a decade-old dispute.

Expert Analysis

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

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    A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

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    Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.

  • Emerging Energy Trends Reflect Shifting Political Landscape

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    As the Trump administration settles in, some emerging energy industry trends, like expanded support for fossil fuel production, are right off of its wish list — while others, like the popularity of Inflation Reduction Act energy tax credits, and bipartisan support for carbon capture, reflect more complex political realities, say attorneys at Greenberg Traurig.

  • Tax-Free Ways To Help Employees After The LA Wildfires

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    Following the recent wildfires in Los Angeles, there are various tax-free ways to give employees the resources and flexibility they need, including simpler methods like disaster relief payments under Internal Revenue Code Section 139 and leave-sharing programs, and others that require more planning, says Ligeia Donis at Baker McKenzie.

  • Judge Should Not Have Been Reprimanded For Alito Essay

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    Senior U.S. District Judge Michael Ponsor's New York Times essay critiquing Supreme Court Justice Samuel Alito for potential ethical violations absolutely cannot be construed as conduct prejudicial to the administration of the business of the courts, says Ashley London at the Thomas R. Kline School of Law of Duquesne University.

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

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    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

  • Accountant-Owned Law Firms Could Blur Ethical Lines

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    KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

  • When Innovation Overwhelms The Rule Of Law

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    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • What Compensation Committees Must Keep In Mind In 2025

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    New disclosure obligations, an evolving discussion on the analysis of executive perks and updated proxy adviser policies — on top of a new presidential administration — are all important things compensation committees must pay close attention to in 2025, say attorneys at Simpson Thacher.

  • Anticipating Direction Of Cosmetics Regulation Under Trump

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    It is unclear how cosmetics regulation reform from the last few years will fare under President Donald Trump, but the new administration's emphasis on deregulation and Robert F. Kennedy Jr.'s views on product safety provide some insight, say attorneys at Crowell & Moring.

  • IRS Basis-Shifting Rule Poses Notable Reporting Obligations

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    While the IRS’ recently finalized rule requiring partnerships to report certain related-party basis adjustment transactions is narrower than originally proposed, taxpayers and their advisers will still need to comb through myriad transactions to comply, say attorneys at Debevoise.

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

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