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Federal
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May 22, 2026
$30M In Tax Fraud Penalties Didn't Need Juries, Justices Told
The IRS did not violate a group of taxpayers' rights to jury trials when it hit them with more than $30 million in penalties for tax fraud, the agency told the U.S. Supreme Court, maintaining that the Eleventh Circuit's decision to deny them juries should stand.
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May 22, 2026
Eversheds Sutherland Tax Atty Moves To Greenberg Traurig
Greenberg Traurig LLP has hired in Washington, D.C., a former Eversheds Sutherland counsel who advises clients on state and local tax controversies, tax planning and tax policy matters, the firm has announced.
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May 22, 2026
Privilege Ruling Could Spur Tax Pros To Inspect AI Policies
A New York federal court ruling denying privilege to a client's communications with an artificial intelligence platform could prompt tax practitioners to reconsider such technology's use in sensitive matters and update client agreements to clarify their AI policies.
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May 22, 2026
Taxation With Representation: Goodwin, McGuireWoods
In this week's Taxation With Representation, Equity Residential and AvalonBay Communities Inc. combine, investment firms CVC and Groupe Bruxelles Lambert lead a group of investors to buy pharmaceuticals company Recordati SpA, and NextEra Energy and Dominion Energy merge.
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May 22, 2026
FedEx Says Justices' Freight Ruling Backs $89M Tax Refund
The U.S. Supreme Court's opinion this month in a freight negligence case that adhered closely to statutory text bolsters an argument that the plain language of the law entitles FedEx to an $89 million foreign tax credit, notwithstanding a conflicting federal regulation, the company told the Sixth Circuit.
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May 21, 2026
DC Circ. Seeks Trump Admin Input On $5B Award Case
The D.C. Circuit on Thursday sought the views of the Trump administration on a crucial component of Russia's sovereign immunity defense as the appeals court weighs jurisdiction in litigation to enforce a nearly $5 billion arbitral award against the Kremlin, which was issued to Yukos Oil Co.'s financing arm.
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May 21, 2026
Goldstein Taps Ex-SG Prelogar Before Sentence, Likely Appeal
One of the nation's most accomplished oral advocates, Tom Goldstein, revealed Thursday he has retained another of the nation's most accomplished oral advocates, Elizabeth Prelogar, ahead of his sentencing and likely appeal in a criminal tax case that has captivated the appellate bar.
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May 21, 2026
Baltimore Atty Not Liable For Client's Taxes, 4th Circ. Told
A Baltimore attorney is challenging a court's order that he cover unpaid federal income taxes owed by his client's holding company, telling the Fourth Circuit on Thursday that the government is wrongly using the Federal Priority Statute as a workaround for the Federal Tax Lien Act.
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May 21, 2026
Amgen Wants To Preserve Right To Seek Double Tax Relief
Drugmaker Amgen wants to preserve its right to seek a refund for tax years 2010 through 2015 if the IRS "persists" in taking a position inconsistent with the agency's own arguments pertaining to those years in its audit of 2016 to 2018, the company told the U.S. Tax Court.
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May 21, 2026
The Tax Angle: Federal Debt Surge Raises Tax, Spending Risk
From a look at the tax policy implications of the nation's debt reaching 100% of the U.S. gross domestic product to the continuing stalemate in Congress over spending cuts versus tax cuts, here's a peek into a reporter's notebook on developing tax stories.
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May 21, 2026
'Check-The-Box' Correctly Applied To Partnership, IRS Says
The U.S. Tax Court properly applied what are commonly known as check-the-box rules in determining that a company contributing a promissory note for a stake in a partnership had zero basis in the note, the IRS said in objecting to the partnership's motion for reconsideration.
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May 21, 2026
Overseas Use Of IRS Mobile Devices Flagged By TIGTA
There were 173 uses of Internal Revenue Service mobile devices being taken abroad in 2024 without authorization, the Treasury Inspector General for Tax Administration said in a report released Thursday, recommending that the agency put enhanced controls in place to protect sensitive data.
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May 21, 2026
Trade Court Won't Pause Tariff Ruling During US Appeal
The U.S. Court of International Trade won't stay its ruling blocking the collection of temporary global duties for two businesses and the state of Washington while the federal government appeals the judgment to the Federal Circuit, according to an opinion.
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May 21, 2026
IRS Offers Broker-Dealers Additional Compliance Option
Broker-dealers holding custody of retirement accounts can follow the U.S. Securities and Exchange Commission's asset and customer protection rules as another approach to comply with nonbank trustee rules, the IRS said in guidance released Thursday.
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May 20, 2026
Nearly 28M Claim Overtime Deduction, House GOP Says
House Republicans touted results of tax provisions included in last year's budget bill during a House Ways and Means Committee hearing Wednesday, saying that almost 28 million Americans claimed the new tax deduction for overtime pay.
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May 20, 2026
IRS Extends Deadline For Long-Term Care Distributions
The IRS extended the deadline for sponsors of certain defined contribution retirement plans to amend the plans to allow qualified long-term care distributions, according to guidance released Wednesday.
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May 20, 2026
FERC Erred Over Utility's Tax Deferral Method, DC Circ. Told
Wholesale transmission customers of American Electric Power Co. Inc. units told the D.C. Circuit this week that the Federal Energy Regulatory Commission wrongly allowed the utility giant to depart from an established method to allocate carried-forward tax allowances, increasing those customers' rates.
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May 20, 2026
Trump-IRS Settlement A 'Corrupt Sham,' Capitol Cops Say
The settlement of President Donald Trump's $10 billion tax leak suit against the Internal Revenue Service — creating a $1.8 billion "anti-weaponization fund" — is a "corrupt sham," a pair of police officers present during the Jan. 6, 2021, Capitol riot told a D.C. federal court Wednesday.
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May 20, 2026
EU Lawmakers Agree To Include Safeguards In US Trade Deal
The Parliament and Council of the European Union reached a provisional agreement Wednesday morning to strengthen safeguards to the trade deal reached last year with the U.S., according to a press release.
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May 20, 2026
NM Marijuana Co. Says IRS Misinterprets Drug's Status
A careful reading of the law shows marijuana is not, as the IRS argues, a controlled substance under federal law, a New Mexico cannabis dispensary operator told the U.S. Tax Court in support of its business expense deductions claimed during 2017 through 2019.
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May 19, 2026
States Tell CIT To Reject Gov't's Request To Stay Tariff Ruling
The federal government's arguments to stay a permanent injunction against the collection of President Donald Trump's temporary global duties for two small businesses and the state of Washington while it appeals the ruling are overblown, a coalition of states told the U.S. Court of International Trade on Tuesday.
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May 19, 2026
Ex-Strip Club Operator To Forfeit $1.5M In Prostitution Plea
The former boss of a Connecticut strip club admitted Tuesday that he failed to pay taxes on income derived from prostitution and ripped off a COVID-19 relief program, and he will forfeit more than $1.5 million under a deal with federal prosecutors.
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May 19, 2026
Costco Calls Suit Over Tariff Refunds Premature
Costco urged an Illinois federal court to toss a putative consumer class action seeking to recoup the higher costs that shoppers paid under President Donald Trump's global tariffs, contending that the case is premature in the wake of uncertain corporate refunds.
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May 19, 2026
House OKs Changes For Tax Collection Due Process Cases
The House passed bipartisan legislation Tuesday billed as improving taxpayers' collection due process rights, including by pausing the statute of limitations for seeking a credit or refund amid a collection action proceeding, sending the measure to the Senate for consideration.
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May 19, 2026
$1.8B IRS Deal Fund 'Not Slush Fund,' Blanche Tells Senators
Acting Attorney General Todd Blanche argued before a Senate committee on Tuesday that the nearly $1.8 billion settlement fund announced on Monday as part of the president's settlement with the Internal Revenue Service over his leaked tax documents "is not a slush fund."
Expert Analysis
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
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.
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Rules Of Origin Revamp May Be Next Big Trade Development
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.
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IRS Shutdown Backlog May Trigger Collection, Refund Chaos
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.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
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.
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High Court, Not A Single Justice, Should Decide On Recusal
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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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Compliance Pointers Amid Domestic Terrorism Clampdown
A recent presidential memorandum marks a shift in federal domestic-terrorism enforcement that should prompt nonprofits to enhance diligence related to grantees, vendors and events, and financial institutions to shore up their internal resources for increased suspicious-activity monitoring and reporting obligations, say attorneys at Morgan Lewis.
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Trump Tax Law Has Mixed Impacts On Commercial Real Estate
The One Big Beautiful Bill Act brings sweeping changes to the real estate industry — and while the permanency of opportunity zones and bonus depreciation creates predictability for some taxpayers, sunsetting incentives for renewable energy projects will leave others with hard choices, says Jordan Metzger at Cole Schotz.
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Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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2 Rulings Highlight IRS' Uncertain Civil Fraud Penalty Powers
Conflicting decisions from the U.S. Tax Court and the Northern District of Texas that hinge on whether the IRS can administratively assert civil fraud penalties since the U.S. Supreme Court’s 2024 decision in SEC v. Jarkesy provide both opportunities and potential pitfalls for taxpayers, says Michael Landman at Bird Marella.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.