Federal

  • May 20, 2025

    Tax Court Orders 2nd Look At Man's Compromise Offer

    The Internal Revenue Service needs to revisit a California man's offer-in-compromise, the U.S. Tax Court ruled Tuesday, saying that the case needs further development and that the agency needs to consider the man's economic hardship claim.

  • May 20, 2025

    Tax Petition Deadline Is Flexible, Advocates Tell 8th Circ.

    A couple who missed the 90-day deadline for challenging their tax bill in the U.S. Tax Court should be allowed to bring their case anyway, a taxpayer advocacy group told the Eighth Circuit, urging it to follow the Third Circuit and find that the deadline is flexible.

  • May 20, 2025

    Renewable Energy Tax Pro Rejoins Baker McKenzie In Miami

    A former Baker McKenzie attorney rejoined the firm as a partner in Miami to help grow its North America tax practice after most recently working at Dickinson Wright PLLC.

  • May 20, 2025

    IRS Nabs Partial Win In $1.5M Tax Suit Against Former US Atty

    A Nevada federal judge partly granted the U.S. government's bid for summary judgment in its suit to recover nearly $1.5 million in unpaid taxes and criminal restitution from a former Nevada U.S. attorney, according to a court order.

  • May 20, 2025

    Gas Co. Seeks IRS Clarity On Clean Hydrogen Tax Credit

    A company that markets low-carbon gasses asked the Internal Revenue Service to clarify how natural gas alternatives can be delivered to hydrogen producers in compliance with the final regulations for the clean hydrogen tax credit program, called Section 45V, according to a letter released Tuesday.

  • May 20, 2025

    Exxon Asks For 5 More Additions To Taxable Substances List

    The Internal Revenue Service asked for comments Tuesday on proposals by Exxon Mobil to add five more chemicals to the agency's list of taxable substances, bringing the company's total requests this month to 21 chemicals.

  • May 19, 2025

    Goldstein Assails 'Radical' DOJ Case, Probe Of 'Sexual Habits'

    In his most forceful attack on tax evasion charges that have roiled the U.S. Supreme Court bar, indicted appellate icon Thomas C. Goldstein is accusing the U.S. Department of Justice of embracing "breathtaking" legal theories and revealing prurient information about him "to bias the grand jury."

  • May 19, 2025

    Vanguard $40M Deal Rejected In Investors' Tax Fight

    A Pennsylvania federal judge on Monday rejected a $40 million proposed settlement between Vanguard and investors, blocking the investors' attorneys from netting $13 million in fees and embracing the objections of one investor who called out the deal — meant to compensate for surprise tax bills — as worthless. 

  • May 19, 2025

    Feds Say Unions' Downsizing Suit Should Be Tossed

    The Trump administration urged a federal judge in D.C. to toss a lawsuit challenging three federal downsizing initiatives, arguing that the claims brought by labor unions representing federal employees belong before the agency charged with adjudicating such disputes.

  • May 19, 2025

    Full Tax Court Sends 'Seriously Delinquent' Debt Case To Trial

    The U.S. Tax Court decided Monday for the first time that its review of a challenge to an IRS certification of tax debt as "seriously delinquent" is not limited to the agency's administrative record, saying a trial is needed in a man's case to determine the facts.

  • May 19, 2025

    $2M Trust Inheritance Is Includable In Estate, Tax Court Says

    A $2 million distribution from a Kentucky man's estate to his widow is includable in his estate as a terminable interest, but a $300,000 distribution qualifies for a marital deduction and is not considered a terminable interest, the U.S. Tax Court said Monday.

  • May 19, 2025

    Tax Court Axes Deductions For Pakistani Gas Station Losses

    An Ohio couple couldn't provide any compelling evidence that they should be allowed to take over $127,000 in business deductions they said were tied to a gas refilling station they opened in Pakistan, the U.S. Tax Court ruled Monday.

  • May 19, 2025

    Taxpayer Data Increasingly At Risk From DOGE, Court Told

    A group of unions and advocacy organizations trying to block the White House's Department of Government Efficiency from accessing confidential taxpayer data told a D.C. federal court they fear the data is already being shared with federal agencies beyond the IRS.

  • May 19, 2025

    Cheesesteak Shop Owner's Sentence For Tax Scheme Vacated

    A Philadelphia cheesesteak shop owner sentenced to almost two years in prison for a conspiracy to pay employees under the table could get a lighter sentence after the Third Circuit ruled he was wrongly given extra time for swaying workers who were actually in on the tax scheme.

  • May 19, 2025

    US Budget Would Hike Taxes On Foreign Firms, Individuals

    Foreign firms and individuals from countries with "unfair" fiscal policies such as digital services taxes, diverted profits taxes and the global minimum tax's backstop would pay higher U.S. taxes under the spending bill approved by the House Budget Committee.

  • May 19, 2025

    11th Circ. Affirms Estate Can't Deduct $3M Paid To Stepkids

    The Eleventh Circuit affirmed the denial of tax deductions that a corporate attorney's estate claimed for distributing $3 million to his stepchildren, saying the payments were not financial obligations the attorney had owed at the time of his death.

  • May 19, 2025

    GAO Calls For Greater Oversight Of Energy Tax Expenditures

    The Internal Revenue Service needs to have greater scrutiny over the implementation of 21 Inflation Reduction Act energy tax provisions aimed at supporting greenhouse gas emissions and other climate goals, including evaluation and fraud prevention, the Government Accountability Office said Monday.

  • May 19, 2025

    Avenatti Rips 'Draconian' Bid To Add 13 Years To Sentence

    Former high-profile attorney Michael Avenatti asked a California federal judge to reject the government's request to tack on more than 13 years to his prison term, saying such a "draconian" result would conflict with a Ninth Circuit ruling wiping out a previous sentence in the fraud case.

  • May 19, 2025

    7 Taxpayer Advocacy Panel Meetings Set For June

    Seven Taxpayer Advocacy Panel committees will meet in June to discuss possible customer service improvements, the Internal Revenue Service said in notices Monday.

  • May 16, 2025

    Trump Calls On Justices To Stay Block Of Gov't Restructuring

    President Donald Trump asked the U.S. Supreme Court on Friday to pause a California federal judge's order temporarily halting agencies from implementing an executive order to plan reorganizations and reductions in force, claiming the lower court's decision has caused confusion and wasted taxpayer dollars.

  • May 16, 2025

    Korean-Language News Co. Cuts $4.3M Deal In Tax Case

    A Korean-language news publication reached a settlement with the U.S. government that will let it pay $4.3 million to resolve an agreed-upon tax judgment of $9.1 million plus interest, according to a stipulated order entered in California federal court.

  • May 16, 2025

    Congress Hitting Back After Int'l Tax Talks, US Official Says

    The House Ways and Means Committee's tax bill includes retaliatory measures against certain foreign taxes because lawmakers were dissatisfied with international administrative guidance they thought undermined their tax sovereignty, a U.S. Treasury Department official said Friday.

  • May 16, 2025

    Key House Panel Advances Budget With $3.8T Tax Overhaul

    The House Budget Committee voted late Sunday to approve the chamber's budget reconciliation package, including a $3.8 trillion tax bill that would renew and make permanent large parts of the GOP's 2017 tax overhaul law.

  • May 16, 2025

    The Tax Angle: Year-End Extenders, IRS Direct File

    From a look at the possibility of Congress passing a year-end budget and tax extenders bill to efforts to keep the IRS Direct File program afloat, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • May 16, 2025

    Truck Co. Asks 6th Circ. To Rethink Excise Tax Reversal

    A company seeking $268 million in excise tax exemptions for its refurbished tractors asked the Sixth Circuit to reconsider its decision that the tractors might not qualify because they may have previously been sold to tax-exempt buyers, saying the appeals court mistakenly considered unrelated laws.

Expert Analysis

  • Why DOJ's Whistleblower Program May Have Limited Impact

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    The U.S. Department of Justice’s new whistleblower pilot program aims to incentivize individuals to report corporate misconduct, but the program's effectiveness may be undercut by its differences from other federal agencies’ whistleblower programs and its interplay with other DOJ policies, say attorneys at Milbank.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Tips For Tax Equity-Tax Credit Transfers That Pass IRS Muster

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    Although the Internal Revenue Service has increased its scrutiny of complex partnership structures, which must demonstrate their economic substance and business purpose, recent cases and IRS guidance together provide a reliable road map for creating legitimate tax equity structures, say Ian Boccaccio and Michael Messina at Ryan Tax.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • A Guide To Long-Term, Part-Time Employee Determinations

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    With final regulations under the Secure Act requiring 401(k) retirement benefits for long-term, part-time employees expected soon, Amy Sheridan and David Guadagnoli at Sullivan & Worcester look at how the proposed rules would shift the risk-reward calculus on excluding categories of employees, and what plan sponsors would need to consider when designing retirement plans.

  • After Chevron: Delegation Of Authority And Tax Regulators

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    The U.S. Department of the Treasury and the Internal Revenue Service will face higher standards following Loper Bright’s finding that courts should determine whether agency rules meet the best possible interpretation of the tax code, as well as the scope of the authority delegated by Congress, says Edward Froelich at McDermott.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

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