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Federal
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May 29, 2026
IRS May Have OK'd Ineligible E-File Providers, TIGTA Says
The Internal Revenue Service accepted 116,000 e-file provider applications between January 2022 and March 2025, but it accepted 138 individuals into the program who were ineligible, the Treasury Inspector General for Tax Administration said in a report released Friday.
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May 29, 2026
IRS Issues Energy Production Credit's 2026 Inflation Factor
The IRS on Friday released the inflation adjustment factor and reference price used to determine this year's availability of the renewable electricity production tax credit, which expired in 2025 but remains available for facilities that began construction before then.
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May 29, 2026
Trump Ordered To Respond To Claims IRS Deal Was Fraud
President Donald Trump must respond to allegations made by a group of former federal judges that his settlement with the U.S. Department of Justice resolving his $10 billion suit against the Internal Revenue Service defrauded the court, the Florida federal judge who presided over the case said Friday.
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May 28, 2026
Ex-Prosecutor Wants Trump 'Slush Fund' Payments Blocked
A former federal prosecutor who worked on Jan. 6, 2021, insurrection cases was among a handful of individuals and groups Thursday who pressed federal courts to issue temporary restraining orders blocking payouts from President Donald Trump's $1.8 billion "slush fund," according to motions filed in Virginia and Washington, D.C.
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May 28, 2026
Hospital's $11.5M COVID Tax Credit Suit Clears Dismissal Bid
A Washington federal judge refused to throw out a hospital's lawsuit seeking $11.5 million from the federal government under a COVID-19 relief program, ruling on Thursday that Tri-State Memorial Hospital has plausibly alleged that it partially suspended its operations because of a government order.
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May 28, 2026
States Say Fed. Circ. Should Keep Tariff Block During Appeal
The Federal Circuit shouldn't stay an injunction blocking the collection of Section 122 tariffs from two businesses and Washington state while the federal government appeals the trade court ruling because the appeal is likely to fail, the businesses and 24 states said Thursday.
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May 28, 2026
Detroit Ex-Mayor Can't Prevent Seizure Of Bank Account
Former Detroit Mayor Kwame Kilpatrick will have 100% of the funds in a bank account tied to him garnished by the U.S. government for distribution in accordance with his criminal judgment, a Michigan federal judge ordered Thursday.
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May 28, 2026
IRS Ordered To Repay Law Firm $1.5M For Mistaken Levy
A Maryland federal court ordered the U.S. government to pay back over $1.5 million to a Baltimore law firm, finding the government failed to prove the firm is an alter ego of one of its clients that failed to pay its corporate taxes.
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May 28, 2026
Dem Sens. Ask DOJ To Preserve Trump-IRS Settlement Docs
Two Democratic Senate leaders asked the U.S. Department of Justice to preserve any records related to the settlement of President Donald Trump's suit against the IRS in a letter published Thursday, signaling that further investigations may be coming.
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May 28, 2026
Tax Penalties Apply To Man Who Kept Cancer Research Funds
A man who pocketed the proceeds and reported no income from the company he purportedly created for breast cancer research owes deficiencies of $174,000 and almost as much — $170,000 — in penalties, the U.S. Tax Court found Thursday.
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May 28, 2026
Goldstein Says Bad Jury Instructions Warrant New Trial
SCOTUSblog founder Tom Goldstein said that the prosecutors who convicted him on 12 tax and mortgage fraud charges in February are now contradicting arguments they made at the end of his trial in their attempt to deny him a bench acquittal or new trial.
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May 28, 2026
JCT Estimates '25 Budget Bill Will Cost $4.5T Over Decade
The tax proposals in last summer's budget bill will cost nearly $4.5 trillion over the next decade, the Joint Committee on Taxation said in a detailed explanation of the law's provisions published Thursday.
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May 28, 2026
4th Circ. Rules IRS 'Cooperation' Doesn't Sink Tax Convictions
The Fourth Circuit on Thursday affirmed the convictions of two software executives found guilty at trial of failing to pay employment taxes to the Internal Revenue Service, rejecting the notion that their alleged cooperation with the IRS somehow undermined the charges.
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May 28, 2026
6th Circ. Nixes Aircraft Co.'s $39M Excise Tax
A fractional jet company is not liable for a $39 million air transportation excise tax because the levy applies only to its usage charges for each flight, not the fixed costs for management and operations, the Sixth Circuit ruled.
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May 27, 2026
Ex-Judges Urge Court To Scrutinize Trump-IRS Deal
A group of 35 former federal judges pushed for a Florida federal court to reopen President Donald Trump's now-settled $10 billion tax leak case against his own Internal Revenue Service, alleging that Trump and the DOJ deceived the court.
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May 27, 2026
IRS Asked To Quickly Release Fuel Credit Emissions Model
Energy companies and farm representatives urged the IRS on Wednesday to expedite the release of an updated greenhouse gas emissions model reflecting the 2025 budget law's changes, saying the guidance is needed to determine eligibility for and calculate the clean fuel production tax credit.
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May 27, 2026
10th Circ. Affirms Dentist's 3½-Year Sentence For Tax Evasion
A dentist's sentence of almost 3½ years for evading over $1.6 million in personal taxes through an abusive-trust tax scheme was affirmed by the Tenth Circuit on Wednesday, as the appellate court rejected his argument that his sentence is both procedurally and substantively unreasonable.
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May 27, 2026
Atty Can't Shield Records In Probe Tied To Aussie Tax Fraud
A tax lawyer cannot use the Fifth Amendment to shield his U.S. financial records from liquidators appointed by an Australian court that hit his family's companies with a civil assessment of AU$100 million ($71.4 million) for a decades-long tax fraud, a New York bankruptcy court said.
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May 27, 2026
Court Orders CBP Commish To Testify In Tariff Refund Suit
The U.S. Court of International Trade requested that U.S. Customs and Border Protection Commissioner Rodney S. Scott appear during a hearing scheduled for early next month to discuss the agency's plans for refunds of tariffs struck down by the U.S. Supreme Court, according to orders issued Wednesday.
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May 27, 2026
Wife Of Convicted Tax Evader Can Litigate Fraud Exception
The wife of a convicted tax evader can challenge the IRS' position that fraud prevents the three-year statute of limitations from applying to penalties assessed against her husband, the U.S. Tax Court held Wednesday.
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May 27, 2026
US Implements Semiconductor Deal Cutting Taiwan Tariffs
The U.S. is capping tariffs on certain Taiwanese products while eliminating some derivative tariffs on aircraft components as part of the implementation of a deal aimed at bringing semiconductor production to the U.S., the U.S. Department of Commerce said Wednesday.
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May 27, 2026
DC Asks Tax Court To Redetermine $2.1M In ACA Penalties
The Internal Revenue Service improperly determined that the D.C. Department of Employment Services failed to comply with Affordable Care Act employee reporting requirements for workforce development program participants and owes $2.1 million in penalties, the D.C. government told the U.S. Tax Court.
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May 27, 2026
Expats Back FBAR Excessive-Fine Challenge At 9th Circ.
A nonprofit representing Americans living overseas threw its support behind a former professor who is challenging penalties for undisclosed foreign bank accounts, urging the Ninth Circuit to review his case specifically under the U.S. Constitution's ban on excessive fines.
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May 27, 2026
Senate Panel To Hold Treasury Budget Hearing Next Week
The U.S. Senate Committee on Finance will hold a hearing June 3 on President Donald Trump's budget proposal for the U.S. Department of the Treasury for fiscal year 2027, the panel's chair said Wednesday.
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May 27, 2026
Va. Tobacco Co. Disputes $22M In Disallowed Cost Of Goods
A wholesale purchaser and seller of vape and tobacco products in Virginia is challenging a $5.6 million tax deficiency for 2022, much of it stemming from the IRS' determination that it didn't incur $22.4 million for the cost of goods sold.
Expert Analysis
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A Simple Way Courts Can Help Attys Avoid AI Hallucinations
As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.
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Supreme Court's Criminal Law Decisions: The Term In Review
Though the U.S. Supreme Court’s criminal law decisions in its recently concluded term proved underwhelming by many measures, their opinions revealed trends in how the justices approach criminal cases and offered reminders for practitioners, says Kenneth Notter at MoloLamken.
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Budget Act's Deduction Limit Penalizes Losing Gamblers
A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Lessons On Parallel Settlements From Vanguard Class Action
A Pennsylvania federal judge’s unexpected denial of a proposed $40 million settlement of an investor class action against Vanguard highlights key factors parties should consider when settlement involves both regulators and civil plaintiffs, say attorneys at Ropes & Gray.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Mulling Worker Reclassification In Light Of No Tax On OT
The One Big Beautiful Bill Act's no-tax-on-overtime provisions provide tax relief for employees who regularly work overtime and are nonexempt from the Fair Labor Standards Act, but reclassifying employees may lead to higher compliance costs and increased wage and hour litigation for employers, says Steve Bronars at Edgeworth Economics.
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Clean Energy Tax Changes Cut Timelines, Add Red Tape
With its dramatic changes to energy tax credits, the One Big Beautiful Bill Act will reshape project financing and investment planning — and wind and solar developers, especially those in the early stages of projects, face stricter timelines and heightened compliance challenges, says Dan Ruth at Balch & Bingham.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.