Federal

  • February 25, 2026

    Fed. Circ. Pressed To Immediately Release Tariff Mandate

    Small businesses behind the successful challenge to President Donald Trump's emergency tariffs asked the Federal Circuit Tuesday to immediately issue its mandate so the lower U.S. Court of International Trade can consider how to order the government to issue refunds for importers that paid the unlawful duties.

  • February 25, 2026

    Polsinelli Brings On Tax Atty In Atlanta From Smith Gambrell

    Polsinelli PC has expanded its tax practice with a new shareholder in Atlanta who came aboard from Smith Gambrell & Russell LLP, Polsinelli announced Tuesday.

  • February 25, 2026

    Treasury To Float Simplified Foreign Currency Rules

    The U.S. Treasury Department announced plans Wednesday to simplify existing regulations that cover how companies can determine the taxable income of affiliates that conduct business in a foreign currency, including new rules that would allow for a single annual calculation.

  • February 24, 2026

    Trump Says Countries Will Keep Deals Despite Tariff Ruling

    President Donald Trump said trade deals reached with countries underpinned by tariffs invalidated by the U.S. Supreme Court would continue to be honored during his State of the Union on Tuesday evening, although it remained unclear precisely how those duty terms will be reimposed domestically.

  • February 24, 2026

    Feds' White Collar Crime Enforcement 'Retreat' Raises Alarms

    Money laundering-related fines and tax fraud investigations plummeted last year as President Donald Trump shifted federal agents away from combating financial crime to focus on the immigration crackdown, according to recent reports that have raised alarms among experts about the state of white collar enforcement in the U.S.

  • February 24, 2026

    Federal Override Of DC Tax Law Is Invalid, City's AG Says

    A law signed by President Donald Trump that stops Washington, D.C., from decoupling from part of his signature tax law came too late and is thus invalid under the D.C. Home Rule Act, the district's attorney general said Tuesday.

  • February 24, 2026

    Treasury Eyeing Pillar 2 Safe Harbor Guidance, Official Says

    The U.S. Treasury Department expects to negotiate international guidance for the recently agreed-to side-by-side safe harbor under the worldwide corporate minimum tax agreement known as Pillar Two, including updates to the regime's global information return, a Treasury official said Tuesday.

  • February 24, 2026

    Texas Manufacturer Seeks IRS Refund For Worker Credits

    The Internal Revenue Service wouldn't let a manufacturing company correct a typo on a tax return seeking pandemic worker credits and misapplied credits to old tax debt after agreeing not to, the company told a Texas federal court in seeking a $604,000 refund.

  • February 24, 2026

    DC Circ. Won't Stop IRS From Sharing Data With DHS

    Immigrant advocacy groups challenging the legality of an information-sharing agreement between federal immigration authorities and the IRS are not entitled to a court order stopping the tax agency from sharing taxpayer addresses for enforcement purposes, the D.C. Circuit said Tuesday. 

  • February 24, 2026

    IRS Should Strengthen Tax Preparer Oversight, GAO Says

    Congress should authorize the Internal Revenue Service to establish professional standards for paid tax preparers to increase oversight on paid tax preparation, the Government Accountability Office reported Tuesday.

  • February 23, 2026

    FedEx, Bausch, Other Cos. Join Race For Tariff Refunds

    FedEx, Bausch & Lomb and L'Oreal are among the companies that raced to the U.S. Court of International Trade on Monday seeking full refunds of the trade duties they paid as a result of the 2025 tariffs that President Donald Trump illegally imposed under the International Emergency Economic Powers Act.

  • February 23, 2026

    No Substance Found To Homebuilders' $713M Tax Deduction

    The IRS was correct to disallow over $713 million of a San Diego partnership's positive basis adjustment in 2012, the U.S. Tax Court held Monday, finding a series of complex transactions were carried out to avoid tax rather than to minimize business risk.

  • February 23, 2026

    Tax Court Gives Partial Break On Home Sale Gains

    A man who told the IRS he realized no gain from two home sales is entitled to a tax break based on some estimated expenses but not a break available for living full time in a home, the U.S. Tax Court ruled Monday.

  • February 23, 2026

    Senate Dems Aim To Require Refunds Of Illegal Trump Tariffs

    Senate Democratic lawmakers introduced legislation Monday to require the federal government to issue refunds to importers for duties paid that were imposed by President Donald Trump under the International Emergency Economic Powers Act, following the U.S. Supreme Court's ruling deeming those measures unlawful.

  • February 23, 2026

    Tax Court Rejects Son-of-Boss Promoter's Penalty Dispute

    A tax shelter promoter behind Son-of-Boss arrangements cannot challenge certain Internal Revenue Service penalties for failing to report the questionable transactions, the U.S. Tax Court ruled Monday, finding he forfeited that right by not participating in the administrative appeals process.

  • February 23, 2026

    States Back Challenge To IRS Nix Of Wind, Solar Safe Harbor

    Sixteen Democratic-led states are backing a legal challenge to an Internal Revenue Service notice eliminating a safe harbor test that large wind and solar projects could use to qualify for clean energy tax credits.

  • February 23, 2026

    US Customs Stops Collecting Tariffs Starting Tuesday

    U.S. Customs and Border Protection will stop collecting the tariffs President Donald Trump illegally imposed under the International Emergency Economic Powers Act beginning at midnight Tuesday, according to guidance sent late Sunday.

  • February 23, 2026

    $50M Tax Suit Against Plastics Heirs Is Timely, Court Told

    The federal government did not miss the deadline for suing the heirs to a plastics company for more than $50 million in estate taxes, the U.S. Department of Justice told a Connecticut federal court Monday, arguing its proof of claim and a probate suit started the clock.

  • February 23, 2026

    Justices Won't Review Religious Group's Bid Against IRS Lien

    The U.S. Supreme Court declined Monday to review a religious organization's constitutional challenge against the Internal Revenue Service over a lien on church property to collect taxes owed by the group's bankrupt founder and her family.

  • February 23, 2026

    IRS Updates Timeline On Retirement Plan Min. Distributions

    The Internal Revenue Service updated its guidance Monday on the timing of required minimum distributions from several types of individual retirement accounts that were amended by a 2022 retirement savings law.

  • February 23, 2026

    IRS Workers Received Laptops Late, TIGTA Says

    Many employees hired by the Internal Revenue Service may have been unable to work effectively because they didn't receive laptops within a week of their start dates, the Treasury Inspector General for Tax Administration said in a report released Monday.

  • February 23, 2026

    Justices Won't Review Conviction In $1B Renewables Fraud

    The U.S. Supreme Court declined Monday to hear an appeal from the convicted leader of a fraudulent $1 billion renewable-energy scheme who contended that he was unlawfully ordered to forfeit a "gobsmacking" $181 million based on joint and several liability.

  • February 23, 2026

    Justices Won't Review Sentence Of Bitcoin 'Peace Promoter'

    The U.S. Supreme Court declined on Monday to review the eight-year sentence that a church founder and self-described "peace promoter" received after he was charged with tax evasion and other crimes tied to a bitcoin operation he founded in 2014.

  • February 20, 2026

    3 Questions After Justices Sink Trump's Emergency Tariffs

    The U.S. Supreme Court's ruling that President Donald Trump's tariffs imposed under the International Emergency Economic Powers Act are unlawful left open questions for practitioners, including how importers may qualify and claim refunds for the illegal duties paid. Here, Law360 examines three open questions following the justices' ruling.

  • February 20, 2026

    Treasury, IRS Lay Out Eligibility For Depreciation Allowance

    The U.S. Treasury Department and Internal Revenue Service released interim guidance Friday on what production property is eligible for the special depreciation allowance under last summer's federal budget law and announced plans to float official regulations on the provision.

Expert Analysis

  • Judges On AI: How Judicial Use Informs Guardrails

    Author Photo

    U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.

  • Presidential Pardon Brokering Can Create Risks For Attys

    Author Photo

    The emergence of an apparent “pardon shopping” marketplace, in which attorneys treat presidential pardons as a market product, may invite investigative scrutiny of counsel and potential criminal charges grounded in bribery, wire fraud and other statutes, says David Klasing at The Tax Law Offices of David W. Klasing.

  • Key False Claims Act Trends From The Last Year

    Author Photo

    The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.

  • Hosting Exchange Students Makes Me A Better Lawyer

    Author Photo

    Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.

  • How A 1947 Tugboat Ruling May Shape Work Product In AI Era

    Author Photo

    Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.

  • Navigating Privilege Law Patchwork In Dual-Purpose Comms

    Author Photo

    Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.

  • Cannabis Industry Faces An Inflection Point This Year

    Author Photo

    Cannabis industry developments last year — from the passage of a new wholesale tax in Michigan, to an executive order accelerating the federal rescheduling process — presage a more mature phase of legalization this year, with hardening expectations and enforcement to come, says Alex Leonowicz at Howard & Howard.

  • 4 Ways GCs Can Manage Growing Service Of Process Volume

    Author Photo

    As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.

  • The Law Firm Merger Diaries: Forming Measurable Ties

    Author Photo

    Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.

  • 3 Key Takeaways From Planned Rescheduling Of Cannabis

    Author Photo

    An executive order reviving cannabis rescheduling represents a monumental change for the industry and, while the substance will remain illegal at the federal level, introduces several benefits, including improving state-legal cannabis operators' tax treatment, lowering the industry's legal risk profile, and leaving state-regulated markets largely intact, say attorneys at Dentons.

  • OFAC Sanctions Will Intensify Amid Global Tensions In 2026

    Author Photo

    The Office of Foreign Assets Control will ramp up its targeting of companies in the private equity, venture capital, real estate and legal markets in 2026, in keeping with the aggressive foreign policy approach embraced by the Trump administration in 2025, say attorneys at Holland & Knight.

  • 5 E-Discovery Predictions For 2026 And Beyond

    Author Photo

    2026 will likely be shaped by issues ranging from artificial intelligence regulatory turbulence to potential evidence rule changes, and e-discovery professionals will need to understand how to effectively guide the responsible and defensible adoption of emerging tools, while also ensuring effective safeguards, say attorneys at Littler.

  • Judges On AI: How Courts Can Boost Access To Justice

    Author Photo

    Arizona Court of Appeals Judge Samuel A. Thumma writes that generative artificial intelligence tools offer a profound opportunity to enhance access to justice and engender public confidence in courts’ use of technology, and judges can seize this opportunity in five key ways.

Can't find the article you're looking for? Click here to search the Tax Authority Federal archive.