State & Local

The Tax Angle: TCJA Lobbying, IRS Staff Cuts

Stephen K. Cooper
Editor-at-Large

From a look at a report on corporate tax lobbyists working to renew the 2017 tax law to another assessing the impact of IRS budget cuts and staff reductions on audit activity, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

New Calif. Tax Appeals Head Affirms Focus On Transparency

Maria Koklanaris
Senior Tax Correspondent

The new executive director of the California Office of Tax Appeals says she is focused on transparency for all parties and vows to make the office's guidance and proceedings as accessible as possible. Here, Law360 speaks with Myriam Bouaziz about her latest role and the inner workings of the OTA.

Ky. Law Could Be Model For Eliminating State-Level Deference

Paul Williams
Tax Correspondent

A new law that bars Kentucky's courts from deferring to state agencies' interpretations of statutes and regulations could serve as a model for other states that are considering following the U.S. Supreme Court's overturning of the Chevron doctrine.

10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.

The Benefits Of Aligning States On Legal Paraprofessionals

Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

10 Soft Skills Every GC Should Master

As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

An Unrestrained, Bright-Eyed View Of Legal AI's Future

Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

Tracking The Evolution In Litigation Finance

Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

Tax Takeaways From Georgia's 2025 Legislative Session

Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

E-Discovery Quarterly: The Perils Of Digital Data Protocols

Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

Cookies, Cribs, Curiousness: SALT In Review

From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

A Cold War-Era History Lesson On Due Process

The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

How BigLaw Executive Orders May Affect Smaller Firms

Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

How To Accelerate Your Post-Attorney Career Transition

Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

Measuring And Mitigating Harm From Discriminatory Taxes

In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.