Analysis

Top Federal Tax Cases To Watch In 2026

By Kat Lucero · January 2, 2026, 12:03 PM EST

The application of self-employment taxes to limited partners, the economic substance doctrine's threshold and whether Internal Revenue Service penalties need a jury's deliberation are topics federal courts likely will examine in...

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Case Information

Case Title

Liberty Global v. United States

Case Number

23-1410

Court

Appellate - 10th Circuit

Nature of Suit

2870 Tax Suits

Date Filed

December 28, 2023


Case Title

Sirius Solutions v. CIR

Case Number

24-60240

Court

Appellate - 5th Circuit

Nature of Suit

Tax Court 

Date Filed

May 20, 2024


Case Title

Denham Capital Management LP, et al v. Bessent

Case Number

25-1349

Court

Appellate - 1st Circuit

Nature of Suit

US tax court 

Date Filed

April 11, 2025


Case Title

Soroban Capital Partners LP v. Commissioner of Internal Revenue

Case Number

25-2079

Court

Appellate - 2nd Circuit

Nature of Suit

 

Date Filed

August 29, 2025


Case Title

USA v. Sagoo

Case Number

25-11271

Court

Appellate - 5th Circuit

Nature of Suit

1690 Other forfeitures and penalty suits

Date Filed

November 18, 2025