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Tax
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March 27, 2026
Family Members Get Prison Terms For Tax Refund Scheme
Family members convicted of designing a trust scheme that tried to net $8.5 million in tax refunds were sentenced to prison by a Texas federal judge and ordered to pay back $1.7 million they spent on cryptocurrency and luxuries, according to the U.S. Department of Justice.
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March 27, 2026
Revamped EU Customs Will Have New Anti-Abuse Measures
The European Commission will have the power to take EU member states to court if they abuse a newly announced fast-track customs scheme by allowing noncompliant firms to benefit, a European Union official said Friday.
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March 26, 2026
Venezuelan Leader Says Ex-Fla. Rep Couldn't Get US Meetings
A Venezuelan political opposition leader told jurors Thursday that he connected with former Florida congressman David Rivera to try to secure meetings with high-level U.S. officials in the first Trump administration, but Rivera — who is on trial for allegedly failing to register as a foreign agent — failed to deliver.
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March 26, 2026
Colo. Appeals Court Upholds Town's Short-Term Rental Fee
A Colorado town's fee on owners of short-term rentals does not require a vote under the state's Taxpayer's Bill of Rights, a state appeals court ruled, rejecting the argument that it raises more revenue than is needed for its stated purpose.
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March 26, 2026
Recovery Of State Aid Can't Target Related Cos., ECJ Advised
The European Commission overstepped when it ordered Belgium to recover unlawful state aid not just from companies that received tax exemptions but from every member of their corporate groups, an adviser to the European Union's top court said Thursday.
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March 26, 2026
4 Key Questions On Tariff Investigations
The U.S. announced a bevy of new trade investigations this month to underpin a tariff regime intended to replace duties struck down by the U.S. Supreme Court, but questions remain about the fate of deals struck with trading partners and whether importers will face higher tariffs. Here, Law360 examines four questions on the implications of those investigations.
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March 26, 2026
Hawaii Condo Units Not Apts. For Tax Purposes, Court Rules
Hawaii condominium units in a Maui multiunit property are considered nonowner-occupied properties — not apartments — and should be taxed at higher rates under a county ordinance, a Hawaii appeals court affirmed.
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March 26, 2026
Italy's Tax Regime Doesn't Flout EU Law, Court Adviser Says
Italy isn't breaking with European Union law by limiting tax deductions on certain intercompany interest payments, an adviser to the EU's top court said Thursday, holding the provision is nondiscriminatory because it looks at the location of assets, not entities.
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March 26, 2026
EU Parliament Approves US Trade Deal With New Conditions
The full European Parliament voted Thursday to approve a set of contingencies on the European Union's trade deal with the U.S. that would implement major tariff cuts, including the ability to suspend the agreement if President Donald Trump raises tariffs or introduces new ones.
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March 26, 2026
11th Circ. Affirms Slashing Tax Breaks For Conservation Gifts
Two partnerships that claimed tens of millions of dollars in tax deductions for protecting 530 acres in Georgia from development grossly overvalued their contributions and rightfully drew penalties from the Internal Revenue Service, the Eleventh Circuit said in affirming a U.S. Tax Court decision.
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March 26, 2026
Ore. Industrial Property Value Cut By Tax Court
An industrial parcel in Oregon was overvalued, the state tax court ruled, agreeing with the owner's assertion of the property's highest and best use and the need for a sewer pump station.
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March 26, 2026
France To Crack Down On Bypassing Of Small Parcel Tax
France will expand the power of its customs officials to allow them to better identify and penalize traders that are circumventing a new small parcel tax, the government announced.
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March 25, 2026
PTAB Was Never '100% Discretionary,' Rep. Issa Tells Squires
U.S. Patent and Trademark Office Director John Squires is exceeding the authority Congress intended to grant him in the America Invents Act for discretionarily denying patent challenges, the U.S. House of Representatives' intellectual property leader said Wednesday.
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March 25, 2026
Tax-Credit Cliff Sparks M&A Rush For Clean Energy
The looming July cutoff to maintain eligibility for clean electricity investment and production tax credits is sparking a dealmaking spree as smaller developers who are unable to meet the deadline begin looking to sell projects to deeper-pocketed players who can.
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March 25, 2026
Woman Deserves Relief From Tax Prep Fraud, Justices Told
Two taxpayer groups and a tax counsel association urged the U.S. Supreme Court to hear a woman's appeal over liabilities triggered by a fraudulent preparer, arguing the Third Circuit decision in the case misread the fraud exception in the tax assessment statute.
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March 25, 2026
Sen. Scott Sues Booz Allen, IRS Leaker Over Data Breach
U.S. Sen. Rick Scott, R-Fla., has sued federal contractor Booz Allen Hamilton and a former employee for leaking his tax returns along with a trove of confidential tax data on President Donald Trump and other wealthy people, adding to mounting litigation over the breach.
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March 25, 2026
Utah Expands Unrelated Biz Income Definition For Corp. Tax
Utah will expand its definition of corporate income to include income allocated to the state under a bill signed by the state's governor.
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March 25, 2026
Idaho Expands Retail Developer Sales Tax Rebate
Idaho expanded a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill signed by the governor.
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March 25, 2026
Lille Chosen As Seat Of New EU Customs Authority
European Union member states and lawmakers named Lille, France, on Wednesday as the seat of the bloc's new customs authority, a body created as part of a wider effort to modernize the EU's current customs framework.
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March 24, 2026
Rubio Says He Didn't Know Of Friend's Venezuelan Oil Deal
U.S. Secretary of State Marco Rubio would not have met with an old friend, former Rep. David Rivera, to discuss a government transition in Venezuela had he known Rivera's company had a contract with a subsidiary of Venezuela's state-owned oil company, Rubio told jurors Monday.
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March 24, 2026
Goldstein Seeks New Trial, Citing 'A Series Of Legal Errors'
SCOTUSblog founder and appellate icon Thomas Goldstein has filed a lengthy motion for a new trial or acquittal after his conviction on a dozen criminal charges related to tax evasion, alleging his trial was marred by improper jury instructions, improper exclusion of evidence and inadequate evidence, among other things.
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March 24, 2026
UN To Advise Developing Nations On Critical Mineral Taxation
A United Nations coalition of tax experts will help developing nations set the value of their critical mineral resources for purposes of taxation following a meeting signing off on the plan.
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March 24, 2026
FedEx Asks 6th Circ. To Uphold $89M Foreign Tax Credit
FedEx is entitled to an $89 million tax refund because the U.S. Department of the Treasury lacked the authority to issue regulations disallowing foreign tax credits for offset earnings, the company told the Sixth Circuit, asking the court to uphold a lower court ruling.
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March 24, 2026
EU, Australia Reach Major Free Trade Deal, Cut Tariffs
The European Union and Australia on Tuesday agreed to terms of a free trade deal that would nearly zero out tariffs on trade between them following eight years of negotiations.
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March 23, 2026
IRS Concedes To Partnership's $48M Easement Deduction
A partnership will be entitled to all of a $48.3 million tax deduction for donating a Louisiana conservation easement amid allegations that the IRS improperly backdated documents to impose civil fraud penalties and circumvent the statute of limitations, according to a decision entered Monday in the U.S. Tax Court.
Expert Analysis
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3 Key Ohio Financial Services Developments From 2025
Ohio's banking and financial services sector saw particularly notable developments in 2025, including a significant Ohio Supreme Court decision on creditor disclosure duties to guarantors in Huntington National Bank v. Schneider, and some major proposed changes to the state's Homebuyer Plus program, says Alex Durst at Durst Kerridge.
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Rescheduling Cannabis Marks New Tax Era For Operators
As the attorney general takes steps to move cannabis from Schedule I to Schedule III of the Controlled Substances Act, operators and advisers should prepare by considering the significant changes this will bring from tax, state, industry and market perspectives, says Michael Harlow at CohnReznick.
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Series
Playing Tennis Makes Me A Better Lawyer
An instinct to turn pain into purpose meant frequent trips to the tennis court, where learning to move ahead one point at a time was a lesson that also applied to the steep learning curve of patent prosecution law, says Daniel Henry at Marshall Gerstein.
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Series
Judges On AI: How Judicial Use Informs Guardrails
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.
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Presidential Pardon Brokering Can Create Risks For Attys
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.
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Series
Adapting To Private Practice: 5 Tips From Ex-SEC Unit Chief
My move to private practice has reaffirmed my belief in the value of adaptability, collaboration and strategic thinking — qualities that are essential not only for successful client outcomes, but also for sustained professional satisfaction, says Dabney O’Riordan at Fried Frank.
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Series
Law School's Missed Lessons: How To Start A Law Firm
Launching and sustaining a law firm requires skills most law schools don't teach, but every lawyer should understand a few core principles that can make the leap calculated rather than reckless, says Sam Katz at Athlaw.
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Key False Claims Act Trends From The Last Year
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.
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Series
Hosting Exchange Students Makes Me A Better Lawyer
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.
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5 Action Steps For Employers Facing 27 Pay Periods In 2026
In 2026, some employers may have 27 pay periods, instead of the usual 26, which can cause budgeting and compliance headaches, particularly for salaried employees, but there is still time to develop a strategy to avoid payroll compliance problems, say attorneys at Fisher Phillips.
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How A 1947 Tugboat Ruling May Shape Work Product In AI Era
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.
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2026 Int'l Arbitration Trends: Tariffs Drive Transformation
In 2025, the Trump administration's sweeping tariffs triggered an unprecedented wave of trade-related disputes — and this, along with evolving M&A practices, the challenges of enforcing arbitral awards against sovereign states, and the role of emerging technologies, will continue to drive international arbitration trends this year, say attorneys at Cleary.
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Navigating Privilege Law Patchwork In Dual-Purpose Comms
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.
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Cannabis Industry Faces An Inflection Point This Year
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.
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Series
Fly-Fishing Makes Me A Better Lawyer
Much like skilled attorneys, the best anglers prize preparation, presentation and patience while respecting their adversaries — both human and trout, says Rob Braverman at Braverman Greenspun.