Federal
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July 11, 2025
Taxpayer Advocacy Panel Committee Moves Up July Session
The Taxpayer Advocacy Panel is moving up its Joint Committee meeting to July 23, it announced Friday.
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July 11, 2025
No Weekly Internal Revenue Bulletin Articles For July 14
The Internal Revenue Service's weekly bulletin, issued Friday, said there were no articles to be published for July 14.
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July 10, 2025
6th Circ. Denies Ohio Dentist's Life Insurance Tax Deductions
An Ohio dentist cannot deduct his life insurance premiums that he intended to potentially donate to a zoo, the Sixth Circuit ruled, saying the arrangement was taxable under 2003 regulations governing policies that involve two parties sharing the cost and benefit of insurance.
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July 10, 2025
Feds Want Cheesesteak Shop Owner's Tax Sentence Restored
Prosecutors urged a Pennsylvania federal judge to reimpose a nearly two-year sentence on a Philadelphia cheesesteak shop owner who was convicted of paying employees off the books, a request that comes two months after the Third Circuit vacated his prison term.
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July 10, 2025
Tax Court Rejects Claim Of IRS Mail Error, Tosses Petition
A Californian waited too long to petition the U.S. Tax Court to redetermine a notice of deficiency for the 2018 tax year, the court said, rejecting her argument that the Internal Revenue Service did not properly send the notice to her last known address.
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July 10, 2025
IRS Leaker Fairly Sentenced To 5 Years, Gov't Tells DC Circ.
The judge who sentenced an IRS contractor for leaking thousands of wealthy people's tax returns to the media, including those of President Donald Trump, kept an open mind when she decided to deliver the maximum five-year prison term, the government told the D.C. Circuit, arguing the sentence was fair.
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July 10, 2025
10th Circ. Affirms Sentence In $1B Energy Tax Credit Scheme
A leader of a renewable-energy scheme that illicitly sought $1 billion in tax credits failed to persuade the Tenth Circuit to overturn his conviction by arguing that jurors were biased when his lawyer was identified as having helped Michael Jackson beat child molestation charges.
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July 10, 2025
Texas Judge Partially Voids DOL's ERISA Rollover Rule
A Texas federal judge partially invalidated an investment advice regulation from President Donald Trump's first administration involving employee retirement savings and rollover transactions, ruling the U.S. Department of Labor exceeded its authority when it handed down a new interpretation of federal benefits law.
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July 10, 2025
Trump Says 50% Copper Tariff Will Begin Aug. 1
President Donald Trump said his new 50% tariff on copper imports will take effect Aug. 1, citing national security concerns.
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July 10, 2025
5 Employee Benefits Takeaways On The GOP Tax Bill
Congressional Republicans' sweeping tax and policy bill, which President Donald Trump sought and then signed, contains multiple provisions that caught the attention of employee benefits and executive compensation attorneys, including new changes to high-deductible health plans and an employer-side deduction limit affecting highly compensated employees. Here are five takeaways from employee benefits and executive compensation attorneys on what's in — and out of — the GOP megabill.
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July 10, 2025
IRS To Rescind Digital Asset Broker Rules
The Internal Revenue Service will revoke final regulations requiring brokers to report their digital asset sales, the agency said Thursday, following through on a congressional measure this year that called for their removal.
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July 09, 2025
Trump Slaps Brazil With 50% Tariff, Cites Bolsonaro Trial
President Donald Trump said Wednesday that Brazilian goods sent to the U.S. can expect a 50% tariff starting in August, saying that the increased levy was in part due to Brazil's charges against its former president, Jair Bolsonaro.
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July 09, 2025
Honduran Woman Gets 21 Months In Prison For Payroll Fraud
A Florida federal judge sentenced a Honduran woman to nearly two years in prison after she pled guilty to charges in a scheme to pay construction workers off the books to avoid paying payroll taxes and workers' compensation insurance premiums, resulting in a roughly $3.1 million loss, according to prosecutors.
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July 09, 2025
Trump Order On Solar, Wind Credits Puts Industry On Heels
President Donald Trump threw a curveball to the energy industry by ordering the U.S. Department of the Treasury to take a hard line on which projects qualify for solar and wind tax credits under the new budget law, leaving practitioners uncertain about the scope of the restrictions.
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July 09, 2025
Metals Co. Owner Sentenced To Prison For $1.2M Tax Fraud
The owner of a metal-coating business was sentenced to a year and a day in prison by a California federal court and must pay $1.2 million in restitution to the IRS after he admitted he failed to pay over taxes he collected from his employees.
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July 09, 2025
Gov't Wants Access To Bitcoin Investor's Wallet To Pay Tax
A Texas federal court should compel an investor who concealed millions of dollars he earned in bitcoin by filing false tax returns to grant the government access to his digital wallet key in order to pay $1.9 million in restitution, the government said.
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July 09, 2025
IRS Expands Filing Exceptions For Certain Pass-Throughs
The Internal Revenue Service is expanding domestic filing exceptions for certain pass-through entities with foreign investments, the agency announced Wednesday.
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July 09, 2025
Businesses, States Tell Fed. Circ. Trump's Tariffs Are Unlawful
The U.S. Court of International Trade correctly determined President Donald Trump's emergency tariffs were improperly imposed under a law that makes no mention of the trade mechanism, a group of states and small businesses told the Federal Circuit, arguing that the duties should be limited under another law.
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July 09, 2025
5 Years Ago, The McGirt Ruling Reshaped Tribal Jurisdiction
It was widely held for decades that Oklahoma had domain over criminal matters on tribal lands, but five years ago, the U.S. Supreme Court turned that regime on its head, finding 19th century federal treaties with the Creek Nation that formed its reservation are valid — and, in turn, reestablishing 45% of the Sooner State as Indian Country.
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July 09, 2025
2nd Circ. Upholds Bookkeeper's Conviction In $7M IRS Fraud
The Second Circuit has affirmed the conviction of a moving company's top bookkeeper for his role in a scheme that paid movers off the books and bilked the IRS of $7.7 million in taxes, defending a lower court's decisions to allow testimony from a cooperating witness and other evidence.
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July 09, 2025
Baker McKenzie Rehires Int'l Tax Pro As Principal Economist
Baker McKenzie's former director of economics, who spent more than 15 years as an IRS assistant director in a division that focuses on cross-border tax issues, has rejoined the firm after working with EY.
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July 08, 2025
Trump Declares 50% Copper Tariff, Floats 200% Pharma Tariff
President Donald Trump announced Tuesday that he will impose a new 50% tariff on copper imported into the U.S., while also raising the possibility of imposing a 200% tariff on pharmaceuticals.
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July 08, 2025
Trump Tariff Fights Put Spotlight On Major Questions Doctrine
Challenges to President Donald Trump's global tariffs have brought renewed attention to the U.S. Supreme Court's major questions doctrine, including observations that lower courts have so far inconsistently applied this approach when scrutinizing a range of agency actions.
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July 08, 2025
Tax Court Says IRS Offer In $57M Easement Case Isn't Binding
A settlement offer the Internal Revenue Service said it mistakenly made to a partnership after rejecting its $57 million conservation easement deduction is not binding, the U.S. Tax Court said Tuesday, declining the partnership's request to enforce the deal.
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July 08, 2025
Tax Tipster's Whistleblower Claims Fail At DC Circ.
Claims by a tax tipster that the U.S. Tax Court had jurisdiction over his case seeking to overturn the IRS' denial of a whistleblower award cannot move forward, the D.C. Circuit found Tuesday while entirely dismissing another case over a similar issue.
Expert Analysis
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Gardening Makes Me A Better Lawyer
Beyond its practical and therapeutic benefits, gardening has bolstered important attributes that also apply to my litigation practice, including persistence, patience, grit and authenticity, says Christopher Viceconte at Gibbons.
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Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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Rank-And-File DOJ Attorneys Will Keep Calm And Carry On
Career prosecutors at the U.S. Department of Justice often pride themselves on their ability to remain apolitical in order to ensure consistency and keep the department’s mission afloat, and the incoming Trump administration is unlikely to upend this tradition, says Michael Landman at Bird Marella.
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What Higher Education Can Expect From A 2nd Trump Admin
The election of Donald Trump for a second presidential term has far-reaching ramifications for colleges and universities — come January, institutions can expect a crackdown on DEI, increased scrutiny of campus protests, a rollback of the Biden administration's Title IX rules and more, say attorneys at Jenner & Block.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.
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Expect Surging Oil And Gas Industry Under New Trump Admin
Throughout his recent campaign, President-elect Donald Trump promised increased oil and natural gas production and reduced reliance on renewables — and his administration will likely bring more oil and gas dealmaking, faster federal permitting and attempts to roll back incentives for green energy, say attorneys at Sidley.
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The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.
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Cos. Should Inventory Issues To Prep For New Congress
As the legislative and oversight agendas of the 119th Congress come into sharper focus, corporate counsel should assess and plan for areas of potential oversight risk — from tax policy changes to supply chain integrity — even as much uncertainty remains, say attorneys at WilmerHale.
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Conservation Easement Cases Weave Web Of Uncertainty
Much of the IRS and Justice Department’s recent success in prosecuting syndicated conservation easement cases can be attributed to the government’s focus on the so-called PropCo ratio, which could indicate treacherous waters ahead for participants and their advisers, even under the incoming Trump administration, say attorneys at Polsinelli.
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So You Want To Move Your Law Practice To Canada, Eh?
Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.
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Legislation Most Likely To Pass In Lame Duck Session
As Congress begins its five-week post-election lame duck session, attorneys at Greenberg Traurig break down the legislative priorities and which proposals can be expected to pass.