US Coverage
Law360 | The Practice of Law
State Specific Coverage
Law360 Authority | Deep News & Analysis
Federal
-
August 13, 2026
IRS Failed To Test Workers For Drug Use, TIGTA Says
The Internal Revenue Service didn't conduct reasonable-suspicion testing for employees suspected of illegal drug use in fiscal years 2022 to 2024, the Treasury Inspector General for Tax Administration said in a report released Thursday.
-
August 12, 2026
$190K Or $1.9M? Goldstein, DOJ 'At Impasse' Over Forfeiture
Tom Goldstein and the U.S. Department of Justice aired dramatically divergent views Wednesday of a looming financial penalty for his fraud convictions, with the famed appellate advocate voicing constitutional objections to the DOJ's request for almost $2 million and revealing that prosecutors spurned a far smaller offer.
-
August 12, 2026
Trump Tells 11th Circ. Sanctions In IRS Case Must Be Paused
President Donald Trump urged the Eleventh Circuit on Wednesday to halt sanctions imposed by a lower court over an immunity deal that would have given him broad protections from federal tax audits and investigations, arguing he and the government have distinct interests.
-
August 12, 2026
Businessman Entitled To $925K Theft Loss, Tax Court Says
A self-employed businessman who has worked in his family's jewelry business since the 1990s is entitled to a $925,000 theft loss deduction for 2010, the U.S. Tax Court said in a memorandum opinion Wednesday.
-
August 12, 2026
Senate OKs Extension Of Tax Deduction For Disaster Losses
The U.S. Senate approved a bill that would extend a federal tax deduction for qualified disaster-related personal casualty losses and a gross income exclusion for eligible wildfire relief payments, sending it to President Donald Trump for consideration.
-
August 12, 2026
Rising Star: Cleary's Kylie Barza
Kylie Barza of Cleary Gottlieb Steen & Hamilton LLP has advised on several billion-dollar transactions, including Alphabet's $4.75 billion acquisition of Intersect Power, which closed in 2026, earning her a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.
-
August 12, 2026
Nations Want AI Covered In UN Tax Pact's Services Protocol
Nations want artificial intelligence covered in a protocol on cross-border services under the proposed United Nations Framework Convention on International Tax Cooperation, according to negotiations.
-
August 12, 2026
USCIB Urges OECD To Broaden Digital Platform Tax Relief
The Organization for Economic Cooperation and Development should expand its proposed threshold for triggering digital platform reporting obligations to include all relevant services that fall below a minimum amount, the U.S. Council for International Business said Wednesday.
-
August 12, 2026
IRS Guidance Aims To Simplify Retirement Rollover Process
The U.S. Department of the Treasury and Internal Revenue Service released guidance Wednesday to simplify procedures for rollovers between retirement plans and individual retirement accounts.
-
August 11, 2026
FinCEN Permanently Rolls Back CTA Reporting Requirement
The U.S. Department of the Treasury's financial crimes unit on Tuesday issued a final rule permanently narrowing reporting regulations under the Corporate Transparency Act, enshrining a regulatory rollback that exempts domestic shell companies from reporting their beneficial ownership information.
-
August 11, 2026
Goldstein Unveils Cooley Appeal Team
Thomas Goldstein has unveiled an experienced lineup of appellate lawyers he'll turn to in his bid to overturn 12 tax and mortgage fraud convictions, featuring several attorneys with extensive U.S. Supreme Court experience.
-
August 11, 2026
Domino's Franchisee, IRS Near Deal In Penalty Dispute
A Domino's Pizza franchisee and the federal government have mostly agreed in principle on a deal to settle the franchisee's suit alleging the IRS owes it $1.6 million in tax refunds for penalties related to failures to report its employee health coverage plan, the company told a Hawaii federal magistrate judge.
-
August 11, 2026
Tax Court Says Couple Failed To Prove AMT Credit Claim
The IRS properly disallowed an Arizona couple's carryforward of an alternative minimum tax credit, the U.S. Tax Court said Tuesday, saying the couple failed to produce records to substantiate the credit's origin.
-
August 11, 2026
Nations Concerned By Nexus For Service Fees In UN Tax Pact
Some nations expressed concern that overlapping claims to source-taxation rights could arise under the nexus rules within the United Nations framework tax convention's draft protocol on cross-border services, according to negotiations Tuesday.
-
August 11, 2026
Rising Star: Kirkland's William Dong
Kirkland & Ellis LLP's William Dong has served as lead tax counsel on several multibillion-dollar deals spanning industries, including a $4.75 billion sale of a data center and energy infrastructure developer to a tech giant, earning him a spot as one of the tax attorneys under age 40 honored by Law360 as Rising Stars.
-
August 11, 2026
Campbell's Soup Targeted In Tariff Refund Suit Blitz
The Campbell's Co. is the latest business to be hit with a proposed class action from consumers seeking to be reimbursed for the inflated costs the food company charged in response to President Donald Trump's now-struck-down global tariffs.
-
August 10, 2026
IRS Nix Of $55M Easement Deduction Invalid, Donor Says
A Georgia partnership asked the U.S. Tax Court to reverse an IRS adjustment that disallowed a roughly $55 million deduction for its donation of a conservation easement, contending the agency's "arbitrary" denial flouted procedural requirements.
-
August 10, 2026
IRS Staff Cuts Led To Longer Wait Times, GAO Says
Workforce reductions at the Internal Revenue Service led to longer processing times for paper returns, fewer calls answered and longer phone wait times during the 2026 tax filing season, the U.S. Government Accountability Office said in an audit released Monday.
-
August 10, 2026
Balch & Bingham Wants Chrisleys' Malpractice Suit Dismissed
Balch & Bingham LLP has moved to dismiss a malpractice complaint from reality television stars Todd and Julie Chrisley, who were pardoned by President Donald Trump in May 2025 after serving over two years in prison for multiple financial crimes, telling the Atlanta federal court the two could "blame only themselves" for their convictions.
-
August 10, 2026
Rising Star: Latham's Christine Mainguy
Christine Mainguy of Latham & Watkins LLP led sports live-streaming television service Fubo TV's tax team in its acquisition by Disney and advised Skechers on tax matters in its $9.4 billion take-private acquisition by 3G Capital, earning her a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.
-
August 10, 2026
Partnership Defends $43M Easement Deduction To Tax Court
The IRS improperly denied an Alabama-based partnership a $43.1 million deduction it claimed for a noncash charitable contribution related to a conservation easement, the partnership told the U.S. Tax Court, disputing the agency's claim that the partnership failed to show it made the donation.
-
August 10, 2026
Biz Owners Appeal Morgan Lewis Win In Tax Shelter Suit
A pair of business owners asked the Florida Supreme Court to reverse a decision affirming judgment in favor of Morgan Lewis & Bockius LLP in a dispute over whether the law firm had routed income through illegal tax shelters.
-
August 10, 2026
Feds Propose Regs On Trump Account Income Exclusion
The U.S. Treasury Department and IRS proposed regulations Monday on how employers can contribute to Trump Accounts, the new tax-advantaged brokerage accounts for children, along with guidelines on how to apply rules for nondiscrimination testing to those contributions.
-
August 07, 2026
Hyatt Says No Rehearing Needed In $300M Rewards Tax Fight
The Seventh Circuit doesn't need to reconsider its decision to remand a dispute over the taxability of $300 million in funds from Hyatt Hotels' loyalty rewards program to the U.S. Tax Court, the hospitality giant told the court.
-
August 07, 2026
IRS, Treasury Plan To Float Regs For Retirement Matches
The U.S. Treasury Department and IRS intend to propose regulations to implement a provision of the Secure 2.0 Act of 2022 designed to allow lower-income taxpayers who contribute to their retirement savings to receive a federal contribution of up to $1,000, the agencies said Friday.
Expert Analysis
-
Power To The Paralegals: Burnout As A Structural Problem
Law firm leadership can best retain their paralegals not by encouraging self-care, but by seeking top-down structural solutions for the quiet proliferation of responsibilities and the vicarious exposure to client trauma that particularly drive burnout in this vital role, says Erika Sneeringer at Brockstedt Mandalas.
-
Managing Post-IEEPA Tariff Refunds, Replacements And Risks
Companies and investors reeling from the rapid changes resulting from February's U.S. Supreme Court ruling that the International Emergency Economic Powers Act doesn't authorize tariffs should focus on understanding the duty refund process, the likely replacement tariffs and the operational ways they can minimize their tariff exposure, say attorneys at Debevoise.
-
Wire Fraud Ruling May Upend White Collar Enforcement
A Texas federal court’s recent decision in U.S. v. Garza, dismissing wire fraud charges arising from an alleged $1 billion tax shelter scheme, advances a broader constitutional principle that could affect sentencing and reshape charging practices across white collar criminal cases involving specialized statutory regimes, say attorneys at Benesch.
-
Economic Questions To Ask Amid Tariff Refund Class Actions
The U.S. Supreme Court's recent holding that the International Emergency Economic Powers Act doesn't authorize the president to impose tariffs has sparked class actions, but determining whether a retailer received a windfall is complex, even if it passed tariff costs into consumer prices before receiving a refund, say economists at Ankura Consulting Group.
-
Cow Horse Makes Me A Better Lawyer
Moving an unwilling 800-pound cow while riding a horse at high speed is exhilarating, a little unhinged and, at least for me, a surprisingly effective training ground for litigation — both demand focus, preparation over rigid planning and the willingness to act despite fear, says Ashley Zitrin at Glenn Agre.
-
Checking For AI Errors Is Now A Two-Way Street
A handful of recent federal and state cases demonstrate the importance of checking for errors generated by artificial intelligence not only in your own court submissions, but also your opponent's, as well as when catching opposing counsel's AI mistakes could result in an award for attorney fees, says Tamara Barago at Hollingsworth.
-
5 Things Associates Must Ask About Their Firm's Merger Plan
The associates who navigate law firm mergers best ask the right questions early, such as inquiring about partners' plans, to assess how the merger could affect their workflow and career path, says Jackie Bokser-LeFebvre at Major Lindsey.
-
2 'Rocket Dockets' And The Rules That Propel Them
The fastest civil trial courts in the country are currently in the Eastern District of Virginia and the Southern District of Florida, and their chief judges provide insights into the court rules that keep them ahead, says Robert Tata at Hunton.
-
Key Legal Considerations For Data Center Battery Storage
Battery energy storage systems have become essential infrastructure for data center development — but as trade, energy and tax policies continue to shift, companies operating in this space must understand the importance of supply chain requirements and industry-tailored contracts, says RJ Colwell at Davis Graham.
-
Your Next Litigation Hold Should Cover AI Chat Logs
The Delaware Chancery Court’s recent decision in Fortis Advisors v. Krafton to treat a CEO’s artificial intelligence chats as substantive evidence is being read as a discovery warning to litigators, but there is a second duty-to-preserve lesson that is especially pertinent to in-house counsel, say attorneys at Faegre Drinker.
-
Cannabis Policy Shift May Reshape Banking, Insolvency Risks
The Trump administration's cannabis rescheduling initiative aims to correct classification that had rendered federal banking, tax administration and insolvency law incoherent, and will begin to restore some alignment between federal law and the economic reality of the marijuana industry, says Richard Ormond at Buchalter.
-
Studying Foreign Languages Makes Me A Better Lawyer
Studying Italian and Japanese has shown me that learning a new language can benefit a legal career in several ways, including by demonstrating the importance of approaching problems from a fresh perspective and the value of practicing patience with colleagues and clients, says Anna King at Genworth Financial.
-
Sold Inventory May Drive Tax Treatment Of Tariff Refunds
Companies determining the tax treatment of refunds expected following the U.S. Supreme Court's February decision invalidating tariffs imposed under the International Emergency Economic Powers Act should consider whether the tariff costs have already reduced their income considering the cost of goods sold, say attorneys at McDermott.