Tax

  • August 19, 2026

    SCOTUSblog Founder Goldstein Seeks Release During Appeal

    SCOTUSblog founder Thomas Goldstein on Tuesday asked to be released from federal custody while he appeals his 12 tax and mortgage fraud convictions and a six-year prison sentence, saying he is not a flight risk and it would be a "grave injustice" for him to begin a sentence he believes will eventually get axed.

  • August 19, 2026

    Warshaw Burstein Adds Tax Pro From Foley & Lardner

    Warshaw Burstein LLP has added a Foley & Lardner LLP attorney to its tax and corporate and securities groups.

  • August 19, 2026

    Trump Delays Canada Tariffs, Says Deal Imminent

    President Donald Trump delayed for three days 50% tariffs on select Canadian goods scheduled to take effect Wednesday in an effort to strike a deal with the Canadian government, he said late Tuesday evening.

  • August 18, 2026

    Tax Court's Petition Deadline Isn't Flexible, 1st Circ. Rules

    The deadline for filing a petition in the U.S. Tax Court isn't a jurisdictional bar that prevents the court from hearing a Maine company's late-filed challenge of a transferee liability notice for unpaid taxes, but the deadline can't be extended to create fairness, the First Circuit said.

  • August 18, 2026

    CEO Says Ex-NJ AG Not Entitled To Immunity From Claims

    A CEO of a development company said his lawsuit over a dismissed criminal racketeering case against him and New Jersey power broker George E. Norcross III should survive former state Attorney General Matt Platkin's dismissal bid, arguing that Platkin, once the state's chief prosecutor, is not entitled to any immunity.

  • August 18, 2026

    EU Guidance Lays Out Cost Adjustments For Carbon Levy

    The European Union's carbon import levy on emissions-intensive goods such as aluminum and cement will allow importers to reduce the cost of the levy to mirror carbon allowances granted to EU producers based on benchmark values, according to guidance from the bloc's executive.

  • August 17, 2026

    Ex-Goldman Exec Ordered To Pay $860K For Not Filing FBAR

    A D.C. federal judge on Monday ordered former Goldman Sachs banking executive Patricia L. Bowden to pay more than $860,000 in damages after she failed to take action in the federal government's lawsuit that alleged she willfully failed to report her Australian bank accounts to the Internal Revenue Service.

  • August 17, 2026

    Law Firm's Challenge To 2021 Statute Falls Short, Judge Says

    A Georgia federal judge on Monday dismissed a lawsuit brought by an attorney and his firm alleging a 2021 law designed to combat money laundering could force the attorney to violate attorney-client privilege, finding the plaintiffs had failed to allege any concrete injury that would empower them to pursue the case. 

  • August 17, 2026

    Attorneys Skeptical Of Trump's 11th Circ. Appeal Of IRS Case

    Six attorneys who weighed in on President Donald Trump's $10 billion suit against the Internal Revenue Service told a Florida federal court Monday that he hasn't demonstrated that he will prove that its ruling that the settlement from the suit lacked a legitimate controversy violated due process.

  • August 17, 2026

    Biz Pushes Class Cert. As Solution To IEEPA Refund Issues

    The U.S. Court of International Trade should grant class certification to companies seeking refunds of duties paid under the invalidated global tariff regime, the company serving as a test case for the refunds said in arguments mirroring those recently made in the underlying dispute.

  • August 17, 2026

    Mich. Homeowner Qualifies For Exemption, Court Rules

    A Michigan homeowner who lived in the state while her husband lived in Washington state is eligible for a principal residence exemption despite filing a nonresident return for one year, a panel of the Michigan Appeals Court ruled. 

  • August 17, 2026

    UnitedHealth Says IRS Seeking Transfer Pricing Adjustments

    The Internal Revenue Service has proposed transfer pricing adjustments for UnitedHealth Group Inc. that the company is disputing, according to a quarterly report.

  • August 17, 2026

    Atlassian Seeks To Reup Australia Advance Pricing Agreement

    Australian software company Atlassian Corp. is seeking to renew an advance pricing agreement with the Australian Taxation Office that produced a hefty settlement, the company said in its annual report.

  • August 14, 2026

    4th Circ. Altria Decision Spotlights Risks From ERISA Docs

    A recent Fourth Circuit decision in a retirement plan dispute between tobacco giant Altria and an ex-worker underscored how service provider contracts can introduce snags in litigation, with benefits attorneys warning that employers may want to review documents with the potential for disclosure in mind.

  • August 14, 2026

    4 Questions On Excess Manufacturing Capacity Tariffs

    Stakeholders anticipate new tariffs on key trading partners stemming from allegations that excess manufacturing capacity is causing harm to U.S. businesses, but several open questions remain about the extent to which duty burdens will increase and whether countries will retaliate in response. Here, Law360 considers four such questions.

  • August 14, 2026

    Colo. Taxpayer Says $490M Court Project Violates TABOR

    A Colorado county's decision to build a half-billion-dollar judicial center required voter approval under the state's Taxpayer's Bill of Rights, a county council member said in a suit, attempting to halt the project.

  • August 14, 2026

    11th Circ. Mulls Tax Court's Cut To $33M Easement Deduction

    An Eleventh Circuit panel grappled Friday with valuation questions regarding a Georgia conservation easement, including whether the U.S. Tax Court erred in rejecting the IRS' determination while still using the agency's data points in reducing a $33 million tax deduction.

  • August 14, 2026

    Chicago Auto Lease Tax Is Unconstitutional, Suit Says

    A Chicago tax applied monthly to leased vehicles violates the state's constitution, a taxpayer told a state court, arguing the levy flouts the uniformity clause.

  • August 14, 2026

    IRS Expands Carbon Capture Tax Credit's Safe Harbor

    A safe harbor for the carbon sequestration tax credit's reporting requirements will apply to a method that uses carbon oxide used as a tertiary injectant in qualified oil and gas extraction projects, the IRS announced Friday, expanding earlier guidance for the incentive.

  • August 14, 2026

    Rising Star: Baker McKenzie's Cameron Reilly

    Baker McKenzie partner Cameron Reilly helped secure a key tax court ruling for FedEx Corp. to invalidate regulations on mandatory repatriation under the 2017 federal tax changes, and was a lead attorney in Facebook Inc.'s successful challenge to cost-sharing regulations for multinational corporations, earning him a spot among the tax practitioners under 40 honored by Law360 as Rising Stars.

  • August 14, 2026

    UN Seeks Input On Draft Tax Convention And Protocols

    The United Nations is seeking input on a draft version of its proposed framework international tax convention, a protocol on taxing cross-border services and conventions on dispute prevention and resolution, the body's Department of Economic and Social Affairs said Friday.

  • August 14, 2026

    Taxation With Representation: Miller Thomson, Bennett Jones

    In this week's Taxation With Representation, GO Residential Real Estate Investment Trust and a consortium of buyers acquire H&R Real Estate Investment Trust, insurance exchange Accelerant goes private in a deal with Thoma Bravo, and Goldman Sachs acquires NEOS Investments.

  • August 14, 2026

    Mass. Mayor Charged With $1.5M COVID-19 Loan Fraud

    The mayor of Lawrence, Massachusetts, faces federal charges for allegedly obtaining more than $1.5 million in COVID-19 small business loans and using the money to fund his campaign coffers, pay his taxes, and pay off nearly $900,000 in high-interest, hard-money mortgages on properties he owned.

  • August 13, 2026

    Split 11th Circ. Backs IRS $1M Value For Contested Easement

    A split Eleventh Circuit panel affirmed a decision to slash three Georgia landowners' conservation easement value from $18 million to $1 million Thursday, saying the U.S. Tax Court didn't need to determine the property's best use because the parties already agreed on that use.

  • August 13, 2026

    Texas Man Cops To Role In $43M Tax Shelter Scheme

    A Texas man pled guilty to conspiring to defraud the IRS by promoting and selling a fraudulent tax shelter in a scheme that resulted in a tax loss to the federal government of approximately $43 million, the U.S. Department of Justice said Thursday.

Expert Analysis

  • Series

    The Biz Court Digest: Welcome To Miami

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    After nearly 20 years in operation, the Miami Complex Business Litigation Division is a pioneer upon which other jurisdictions in the state have been modeled, adopting many innovations to keep its cases running more efficiently and staffing experienced judges who are accustomed to hearing business disputes, say attorneys at King & Spalding.

  • AI Evidence Rule Tweaks Encourage Judicial Guardrails

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    Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.

  • Series

    The Law Firm Merger Diaries: Getting The Message Across

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    Communications and brand strategy during a law firm merger represent a crucial thread that runs through every stage of a combination and should include clear messaging, leverage modern marketing tools and embrace the chance to evolve, says Ashley Horne at Womble Bond.

  • Opinion

    Horizontal Stare Decisis Should Not Be Casually Discarded

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    Eliminating the so-called law of the circuit doctrine — as recently proposed by a Fifth Circuit judge, echoing Justice Neil Gorsuch’s concurrence in Loper Bright — would undermine public confidence in the judiciary’s independence and create costly uncertainty for litigants, says Lawrence Bluestone at Genova Burns.

  • 10 Commandments For Agentic AI Tools In The Legal Industry

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    Though agentic artificial intelligence has demonstrated significant promise for optimizing legal work, it presents numerous risks, so specific ethical obligations should be built into the knowledge base of every agentic AI tool used in the legal industry, says Steven Cordero at Akerman LLP.

  • Class Actions At The Circuit Courts: December Lessons

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    In this month's review of class action appeals, Mitchell Engel at Shook Hardy discusses recent rulings and identifies practice tips from cases involving securities, takings, automobile insurance, and wage and hour claims.

  • NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling

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    Attorneys at Eversheds review the top New York tax law developments from last quarter, including appointments to the New York City Tax Appeals Tribunal and the city's proposed rules to clarify income taxation of foreign corporations, and highlight two litigation matters to watch.

  • Series

    Preaching Makes Me A Better Lawyer

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    Becoming a Gospel preacher has enhanced my success as a trial lawyer by teaching me the importance of credibility, relatability, persuasiveness and thorough preparation for my congregants, the same skills needed with judges and juries in the courtroom, says Reginald Harris at Stinson.

  • State, Federal Incentives Heat Up Geothermal Projects

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    Geothermal energy can now benefit from dramatically accelerated permitting for development on federal land as well as state-level renewable energy portfolio standards — but operating in the complex legal framework surrounding geothermal projects requires successful navigation of complex water rights and environmental regulations, say attorneys at Holland & Hart.

  • Series

    Law School's Missed Lessons: Practicing Client-Led Litigation

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    New litigators can better help their corporate clients achieve their overall objectives when they move beyond simply fighting for legal victory to a client-led approach that resolves the legal dispute while balancing the company's competing out-of-court priorities, says Chelsea Ireland at Cohen Ziffer.

  • A Close Look At The Evolving Interval Fund Space

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    Interval funds — closed-end registered investment companies that make periodic repurchase offers — have recently moved to the center of the conversation about retail access to private markets, spurred along by President Donald Trump's August executive order incorporating alternative assets into 401(k) plans and target date strategies, say attorneys at Simpson Thacher.

  • Series

    The Law Firm Merger Diaries: How To Build On Cultural Fit

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    Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.

  • Considerations When Invoking The Common-Interest Privilege

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    To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.

  • Series

    The Law Firm Merger Diaries: Making The Case To Combine

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    When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.

  • Global Net-Zero Shipping Framework Faces Rough Waters

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    The decision of the International Maritime Organization's Marine Environment Protection Committee to delay its proposal for reducing greenhouse gas emissions from ships, in the face of strenuous U.S. objections, highlights the importance of proactive engagement with policymakers and strategic planning for different compliance scenarios, say attorneys at Blank Rome.

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