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July 06, 2026
Puerto Rico Gov't Worker Pleads Guilty In $5M Bribery Case
An employee of the Puerto Rico Treasury Department has pled guilty to bribery charges after using his employee status to erase tax debts, costing Puerto Rico around $5 million in revenue, the U.S. Attorney's Office for the District of Puerto Rico announced.
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July 06, 2026
Tax Refunds Increase By Nearly $400 in 2026, TIGTA Says
The Internal Revenue Service issued an average tax refund of $3,742 during the first month of the tax filing season, according to an interim report on the 2026 season released by the Treasury Inspector General for Tax Administration on Monday.
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July 06, 2026
International Trade Policy To Watch In 2nd Half Of 2026
President Donald Trump's trade strategy continues to disrupt business planning as importers await new U.S. tariffs to mitigate, monitor litigation involving refunds for illegal duties paid and prepare for increased risks of enforcement and unforeseen cost hikes in the second half of 2026. Here, Law360 examines the international trade policy matters to watch for the rest of the year.
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July 02, 2026
The Firms That Won Big At The Supreme Court
This U.S. Supreme Court term featured high-stakes oral arguments on issues including presidential power, immigration and voting regulations. Here's a look at the law firms that argued the most cases and how they fared.
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July 02, 2026
The Sharpest Dissents From The Supreme Court Term
The sharpest dissents this term often involved the president, and pitted conservative and liberal justices against each other on core constitutional issues and questions about the limits to executive power, with nearly a quarter of cases being decided squarely along ideological lines.
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July 02, 2026
The Year Donald Trump Won Big At The High Court
The Supreme Court's conservative supermajority and President Donald Trump largely aligned this year on issues of executive power, resulting in a series of decisions that significantly expanded presidential authority.
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July 02, 2026
Breaking Down The Vote: The High Court Term In Review
The U.S. Supreme Court's stark ideological divisions were on full display this term, particularly as it issued long-awaited rulings in the last few days of June. Here, Law360 dives into the numbers behind this court term.
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July 02, 2026
IRS Unveils Portal For Claiming Late-Filed COVID-Era Refunds
The IRS quietly rolled out an online portal dedicated to individuals and businesses seeking to take advantage of the Federal Claims Court's decision allowing a California business owner to recover late-filed refunds for penalties and interest tied to the COVID-19 pandemic.
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July 02, 2026
IRS Centers Gave Inaccurate Tax Guidance, Audit Finds
The Internal Revenue Service didn't always provide accurate guidance or assist walk-in taxpayers during the 2025 tax filing season, the Treasury Inspector General for Tax Administration said in a report released Thursday.
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July 02, 2026
Customs Adds 1.6M Phase 2 Imports To Tariff Refund System
U.S. Customs and Border Protection received tariff refund requests covering another 1.6 million entries in a day's time after opening a second phase of eligibility for its system, according to a declaration filed with the U.S. Court of International Trade.
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July 02, 2026
Top Federal Tax Cases To Watch In 2nd Half Of 2026
The right for a jury to review IRS civil fraud penalties, the relevance of the economic substance doctrine in tax transactions, disaster relief deadlines and the IRS administration of employee retention tax credits are topics federal courts will likely scrutinize in the second half of the year. Here, Law360 reviews the top federal tax cases to watch in the remainder of 2026.
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July 02, 2026
Top International Tax Cases To Watch In 2nd Half Of 2026
Major multinational corporations such as Amgen and Coca-Cola will continue litigating high-stakes international tax cases in the second half of 2026, including transfer pricing disputes with billions of dollars on the line. Here, Law360 looks at three key international tax cases to follow during the rest of the year.
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July 02, 2026
Weekly Internal Revenue Bulletin
The Internal Revenue Service's weekly bulletin, released Thursday, included transitional guidance for tax benefits tied to opportunity zone investments while the agency works on formal proposed regulations aligning changes to the incentives.
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July 01, 2026
4 Ala. Partnerships Defend $188M Deducted For Land Gifts
Four Alabama partnerships together challenged disallowed deductions of more than $188 million for land they donated to conservation groups in 2020 that resulted in tax underpayments of nearly $70 million.
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July 01, 2026
Goldstein Calls Gov't's Attack On Text Messages 'Hypocrisy'
Lawyers for convicted SCOTUSblog founder Thomas Goldstein have rejected prosecutors' claims that the famed U.S. Supreme Court lawyer may have deleted messages between himself and his poker backers, calling the government "hypocritical" after it had previously argued that Goldstein could authenticate the messages if he took the stand at trial.
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July 01, 2026
House Panel Advances Hostage Tax Relief Bill, 6 Others
The House Ways and Means Committee advanced seven bills to the House floor Wednesday, including legislation that would extend tax deadlines for hostages and their spouses.
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July 01, 2026
Top Federal Tax Policies Of 2026: Midyear Report
Months ahead of the November midterm elections, the U.S. House and Senate have spent their time moving legislation that would make several tax administrative fixes at the Internal Revenue Service, as well as debating IRS funding and evaluating the success of the 2026 tax season. Here, Law360 looks at the most consequential developments in federal tax policy from the year's first half.
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July 01, 2026
3rd Circ. Says Hidden Bank Accounts Count As Tax Evasion
The Third Circuit found a Pennsylvania insurance business owner guilty of two counts of tax evasion, affirming Wednesday a lower court jury's conclusion that he willfully concealed a bank account on 2016 tax forms while the IRS was pursuing collection action against him.
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July 01, 2026
Microsoft's Irish Tax Rate About 12%, Company Reports
Microsoft paid an income tax rate of about 11.9% in Ireland on a cash basis last year, compared to about 15.5% on an unweighted average in European Union countries where it booked a profit, according to the company's first public country-by-country tax disclosure.
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July 01, 2026
Medical Marijuana Cos. Seek To Back DOJ In DC Circ.
Two medical marijuana companies are seeking to intervene in a pending legal challenge to a U.S. Department of Justice final rule loosening federal restrictions on state-sanctioned medical cannabis, saying they would be harmed by the rule's rescission.
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July 01, 2026
Treasury Opens Opportunity Zone Designation Cycle
The U.S. Treasury Department opened the nomination process Wednesday for locations to be designated eligible for the revamped opportunity zone tax incentive, which the 2025 budget law made permanent and enhanced for rural communities.
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July 01, 2026
Top International Tax Cases Of 2026: Midyear Report
The U.S. government came out ahead in four of the most closely watched international tax cases decided in the first half of 2026, scoring a victory against telecommunications giant Liberty Global and prevailing in a computational dispute over Varian Medical Systems, among others. Here, Law360 looks at some of the most significant court rulings from the year's first half.
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June 30, 2026
Int'l Tax In June: Tariff Refunds Challenged, EU Sets Agenda
As U.S. Customs and Border Protection entered the second phase of its process for refunding invalidated tariffs in June, President Donald Trump's administration challenged its authority to issue those refunds. Here, Law360 examines some of the past month's biggest international tax developments.
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June 30, 2026
House Panel Eyes Curbs On Tax-Exempt Stadium Financing
Congress can strengthen the tax code to crack down on professional sports teams that leverage tax incentives to construct stadiums with taxpayer dollars, House Ways and Means Committee lawmakers and sports industry stakeholders said Tuesday.
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June 30, 2026
Ex-Morgan Lewis Atty Not Restored Over 'Dishonest Conduct'
A former Morgan Lewis attorney suspended for his handling of a tax case and making misrepresentations to disciplinary authorities investigating his conduct failed to prove he was morally qualified to return to the practice of law, the Pennsylvania Supreme Court agreed Tuesday.
Expert Analysis
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Adapting To Private Practice: From Va. AUSA To Mid-Law
Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.
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7 Document Review Concepts New Attorneys Need To Know
For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.
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Agentic AI Puts A New Twist On Attorney Ethics Obligations
As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.
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Opportunity Zone's Future Corp. Tax Benefits Still Uncertain
Despite recent legislative enhancements to the qualified opportunity fund program, and a new G7 understanding that would exempt U.S.-parented multinationals from the undertaxed profits rule, uncertainties over future tax benefits could dampen investment interest in the program, says Alan Lederman at Gunster.
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How GILTI Reform Affects M&A Golden Parachute Planning
Deal teams should evaluate the effect of a recent seemingly technical change to U.S. international tax law on the golden parachute analysis that often plays a critical part of many corporate transactions to avoid underestimating its impact on an acquirer's worldwide taxable income following a triggering transaction, say attorneys at MoFo.
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What To Expect As Trump's 401(k) Order Materializes
Following the Trump administration’s recent executive order on 401(k) plan investments in alternative assets like cryptocurrencies and real estate, the U.S. Department of Labor and the U.S. Securities and Exchange Commission will need to answer several outstanding questions before any regulatory changes are implemented, say attorneys at Cleary.
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Demystifying The Civil Procedure Rules Amendment Process
Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.
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Parenting Skills That Can Help Lawyers Thrive Professionally
As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.
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Unpacking The New Opportunity Zone Tax Incentive Program
The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.
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Trump Tax Law's Most Impactful Energy Changes
The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.
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Adapting To Private Practice: From Texas AUSA To BigLaw
As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.
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Advice For 1st-Gen Lawyers Entering The Legal Profession
Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.
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UK's 1st ICSID Claim Shows Bilateral Investment Treaty Reach
For the first time, the U.K. is facing a claim under the International Centre for Settlement of Investment Disputes Convention, underscoring the broader reality that treaty protections are no longer confined to investors in emerging markets, says Philipp Kurek at Signature Litigation.