Federal
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July 11, 2025
The Tax Angle: Church Politics, Budget Talk, Disaster Relief
From a look at the IRS' statement relaxing a 71-year-old ban on political endorsements by churches to talk of a second budget reconciliation bill this year and the passage of disaster tax relief legislation, here's a peek into a reporter's notebook on a few developing tax stories.
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July 11, 2025
US Seeks To Toss DOGE Taxpayer Data-Sharing Suit
Unions and advocacy organizations trying to block the White House's Department of Government Efficiency from sharing taxpayer data across agencies have not shown they've suffered the sort of injuries that would allow them to sue the federal government, the U.S. government told a D.C. federal court.
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July 11, 2025
Trump Declares 35% Canadian Import Tariff Is Coming Aug. 1
President Donald Trump has sent a letter to Canadian Prime Minister Mark Carney indicating Canadian goods entering the U.S. outside the compliance of a regional trade agreement will face 35% tariffs beginning Aug. 1.
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July 11, 2025
Widow Asks 4th Circ. For Innocent Spouse Tax Relief
An 80-year-old widow whose husband went to jail for filing false tax returns asked the Fourth Circuit to overturn a U.S. Tax Court ruling finding her liable for interest payments related to the couple's millions of dollars in tax debt.
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July 11, 2025
Taxation With Representation: Davis Polk, Kirkland, Cassels
In this week's Taxation With Representation, Merck buys U.K. drugmaker Verona Pharma, CoreWeave acquires fellow data center company Core Scientific, Royal Gold acquires Sandstorm Gold and Horizon Copper, and Italian food company Ferrero buys WK Kellogg.
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July 11, 2025
IRS Criminal Arm Must Fortify Body Cam Rules, TIGTA Says
The Internal Revenue Service's Criminal Investigation unit must reinforce internal policies and procedures governing its body-worn camera pilot program, including the requirement for special agents to review all enforcement footage, the Treasury Inspector General for Tax Administration said in a report Friday.
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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.
Expert Analysis
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How Attys Can Use A Therapy Model To Help Triggered Clients
Attorneys can lean on key principles from a psychotherapeutic paradigm known as the "Internal Family Systems" model to help manage triggered clients and get settlement negotiations back on track, says Jennifer Gibbs at Zelle.
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3 Steps For In-House Counsel To Assess Litigation Claims
Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.
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IRS And ICE Info Sharing Could Drive Payroll Tax Enforcement
Tax crimes are historically difficult to prosecute, but the Internal Revenue Services’ recent agreement with U.S. Immigration and Customs Enforcement to share taxpayer records of non-U.S. citizens could be used to enhance payroll tax-related enforcement against their employers, say attorneys at Holland & Knight.
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Adapting To Private Practice: From DOJ Enviro To Mid-Law
Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.
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Legal Ethics Considerations For Law Firm Pro Bono Deals
If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.
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10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.
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Notable Q1 Updates In Insurance Class Actions
The first quarter of 2025 was filled with the refinement of old theories in the property and casualty space, including in vehicle valuation, time to seek appraisal and materials depreciation, says Mathew Drocton at BakerHostetler.
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Power To The Paralegals: The Value Of Unified State Licensing
Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.
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10 Soft Skills Every GC Should Master
As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
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Maximizing Exemptions Before TCJA Rides Into The Sunset
Excerpt from Practical Guidance
Individuals with taxable estates can optimize the benefits of estate planning strategies like spousal lifetime access trusts by setting them up before increases in estate and gift tax exemptions under the 2017 Tax Cuts and Jobs Act sunset in January, say attorneys at Katten.