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Tax
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July 18, 2025
Judge Demands Layoff Plans From Trump Administration
A California federal judge on Friday ordered the Trump administration to hand over reorganization and reduction-in-force plans linked to an executive order directing layoffs at federal agencies, finding that the government's privilege claim was outweighed by the plaintiffs' need for the information to pursue their claims under the Administrative Procedure Act.
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July 18, 2025
​​​​​​​3rd Circ. Pick 'Respected' By Trump, Mysterious To Senators
The senior White House lawyer nominated to represent Delaware on the Third Circuit is a constitutional scholar and presidential immunity defender touted as "highly respected" by President Donald Trump, although some Delaware lawmakers have questioned her ties to the First State.
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July 18, 2025
DC Circ. Affirms Toss Of Tax Pros' PTIN User Fee Challenge
A D.C. federal court properly dismissed a lawsuit by tax return preparers challenging the IRS' process for issuing their special identification numbers, the D.C. Circuit ruled Friday, saying the suit violated rules against filing duplicate claims.
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July 18, 2025
Mass. Advocates Pitch Doubling Real Estate Transfer Fee
Massachusetts would double its real estate transfer fee to raise an estimated $300 million annually for affordable housing and climate mitigation efforts under legislation pitched to a state legislative panel by housing and environmental advocates.
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July 18, 2025
Trump Asks Supreme Court To Decline Early Tariff Challenge
President Donald Trump's administration urged the U.S. Supreme Court to reject a request from Illinois-based toy makers to hear their challenge against the White House's global tariffs, arguing the justices should not "leapfrog" parallel proceedings in circuit courts.
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July 18, 2025
Taxation With Representation: Wachtell, Slaughter And May
In this week's Taxation With Representation, Blackstone pours billions into data centers and related infrastructure, Waters Corp. and Becton Dickinson look to form a new life sciences powerhouse, Reckitt sells 70% of its Essential Home business to private equity firm Advent, and Chevron completes its acquisition of Hess following a favorable arbitral award.
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July 18, 2025
European Tax Policy To Watch In 2nd Half Of 2025
The European Union looks set to collide with President Donald Trump's administration unless a trade deal can be secured soon, while the future of the global minimum tax rules looks far more doubtful than at the start of the year. Here, Law360 looks at current EU tax policy to determine what developments businesses should be watching over the next six months.
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July 18, 2025
Oregon To Issue Report On Property Tax System
The Oregon legislative revenue officer will issue a report on the state's property tax system and options to modernize it under legislation signed into law by the governor.
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July 17, 2025
Uber Asks Ga. Justices To Reverse Sales Tax Ruling
Georgia's highest court should review and reverse an appellate panel's decision that Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, the ride-hailing company told the state's justices.
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July 17, 2025
US Negotiating Global Min. Tax Carveout Accord, Official Says
The U.S. hasn't yet secured an agreement with other countries to exempt its companies from the international parts of the 15% global minimum tax despite reaching an "understanding" with the Group of 7 nations, but wider negotiations have begun, a U.S. Treasury Department official said Thursday.
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July 17, 2025
Tax Auditor's Disability Bias Suit Dismissed For Late Filing
A federal judge tossed a tax auditor's suit claiming a North Carolina county yanked her intermittent leave disability accommodation for health flare-ups that made it hard to drive to work, rejecting her bid to toll the statute of limitations due to a lawyer's bad advice.
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July 17, 2025
IRS Leaker Asks DC Circ. To Bar Comments By Ex-Employer
A tech worker appealing a five-year sentence for leaking tax returns while on the job at the IRS through contractor Booz Allen asked the D.C. Circuit on Thursday to block his former employer from weighing in, saying the company's opinion that he should finish his prison term is irrelevant.
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July 17, 2025
EU Lawmakers Push For Tax Data Hub To Combat Evasion
Members of the European Parliament approved proposals for tax changes across the European Union, including a tax data hub to streamline compliance across the bloc and help combat tax avoidance and evasion.
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July 17, 2025
5th Circ. Affirms Nix Of Doctor's Captive Insurance Deductions
The owner of a Texas urgent care network is not entitled to $1 million in tax deductions for insurance premiums he paid to inside companies, the Fifth Circuit ruled, affirming the U.S. Tax Court's decision that the payments were not actually for insurance.
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July 16, 2025
Trump Taps Ex-Thomas, Kavanaugh Clerk For 3rd Circ.
President Donald Trump announced on social media Wednesday that he has chosen a Catholic University of America law professor, who is currently serving in the White House Counsel's office and has clerked for U.S. Supreme Court Justices Clarence Thomas and Brett Kavanaugh, to serve on the Third Circuit.
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July 16, 2025
House Panel Urged To Modernize Tax Rules For Digital Assets
Congress needs to create tax rules for digital assets such as cryptocurrency and nonfungible tokens because the current regime is burdensome for businesses and pushing development out of the U.S., industry representatives told a House Ways and Means Committee subcommittee Wednesday.
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July 16, 2025
Mich. Judge Upholds Propane Assessment After Retailer Vote
A judge dismissed a challenge to an assessment levied on sales of propane in Michigan on Wednesday, finding the state's propane retailers authorized it by vote.Â
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July 16, 2025
Speaker's Aide Won't Rule Out 'Secure 3.0' Retirement Bill
An aide to House Speaker Mike Johnson told tax attorneys in Washington, D.C., Wednesday that he's not ruling out Congress passing a retirement policy overhaul that's known informally as Secure 3.0, though exact timing on such an effort remains unclear because of the busy year-end schedule.
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July 16, 2025
USTR To Probe Brazil's Trade Practices For Possible Tariffs
The Office of the U.S. Trade Representative announced Tuesday evening it will launch an investigation into Brazil's trade practices to determine whether tariff actions could be necessary after a request by President Donald Trump and prior tariff threats.
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July 16, 2025
Cheesesteak Maker Gets 2 Mos. Sliced From Prison Sentence
A member of the family behind the popular Tony Luke's cheesesteak shop in South Philadelphia was re-sentenced Wednesday to 18 months in prison, marking a two-month reduction of the original term he'd received for paying employees under the table.
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July 15, 2025
Trump Admin Seeks Win In Harvard $2B Funding Freeze Case
The Trump administration urged a Massachusetts federal judge Monday to grant it summary judgment in Harvard University's lawsuit challenging the government's effort to freeze $2.2 billion in funding, arguing the dispute is a contract fight that belongs in the Federal Claims Court and the allegations fail on the merits.
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July 15, 2025
Tax Return Preparer Cops To Role In $25M Fraud Scheme
A tax return preparer pled guilty in a California federal court for his role in a fraud scheme that involved submitting fake federal income tax returns to claim $25 million in refunds.
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July 15, 2025
Tax Court Warns Attys In Denying $20M Easement Deduction
The U.S. Tax Court threatened Tuesday to force attorneys for a Georgia partnership to personally pay court costs after they had argued at trial for a $20 million tax deduction for a conservation easement donation, an amount the court said was over 100 times the land's value.
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July 15, 2025
NYC's Suit Against Flavored E-Cig Sellers Can Continue
A Manhattan federal judge on Monday rejected a bid by eight vape wholesalers to toss an action brought by New York City alleging the companies flooded the city with flavored e-cigarettes in violation of federal, state and local law.
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July 15, 2025
Booz Allen Urges DC Circ. To Affirm IRS Leak Sentence
Government contractor Booz Allen Hamilton urged the D.C. Circuit to uphold the five-year prison sentence of its former employee for leaking tax returns while on a job at the IRS, saying the crime has hurt the company's reputation and subjected it to "baseless lawsuits."
Expert Analysis
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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.
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Series
Adapting To Private Practice: From DOJ Leadership To BigLaw
The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.
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How The CRE Industry Is Adapting To Tariff Uncertainty
Amid uncertainty about pending tariffs and their potential ripple effects, including higher material costs, supply chain delays and tighter margins, commercial real estate industry players are focusing on strategic planning and risk mitigation, says Daniel Diaz Leyva at Day Pitney.
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Law Firm Executive Orders Create A Legal Ethics Minefield
Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.
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Trade Policy Shifts Raise Hurdles For Gov't And Cos. Alike
The persistent tension between the Trump administration's fast-moving and aggressive trade policies and the compliance-heavy nature of the trade industry creates implementation challenges for both the business community and the government, says Sara Schoenfeld at Kamerman.
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Firms Must Embrace Alternative Billing Models Or Fall Behind
As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.
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How Trump Policies Are Affecting The Right To Repair
Recent policy changes by the second Trump administration — ranging from deregulatory initiatives to tariff increases — are likely to have both positive and negative effects on the ability of independent repair shops and individual consumers to exercise their right to repair electronic devices, say attorneys at Carter Ledyard.
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How Attorneys Can Master The Art Of On-Camera Presence
As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.
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Series
Baseball Fantasy Camp Makes Me A Better Lawyer
With six baseball fantasy experiences under my belt, I've learned time and again that I didn't make the wrong career choice, but I've also learned that baseball lessons are life lessons, and I'm a better lawyer for my time at St. Louis Cardinals fantasy camp, says Scott Felder at Wiley.
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Series
Adapting To Private Practice: From Fed. Prosecutor To BigLaw
Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.
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Justices' False Statement Ruling Curbs Half-Truth Liability
The U.S. Supreme Court’s recent Thompson v. U.S. decision clarified that a federal statute used to prosecute false statements made to bank regulators only criminalizes outright falsehoods, narrowing prosecutors’ reach and providing defense counsel a stronger basis to challenge indictments of merely misleading statements, says Tamara de Silva at De Silva Law Offices.
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Perfecting Security Interests In Renewable Energy Tax Credits
The ability to transfer renewable energy tax credits has created new opportunities for developers, investors and lenders, but it also raises important questions regarding when and how the security interests in these credits are perfected — questions that must be answered definitively to protect credit claims and transactions, says Harry Teichman at Stinson.
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Firms Still Have Lateral Market Advantage, But Risks Persist
Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.
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Making The Opportunity Zones Program Great At Last
As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.
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Opinion
We Must Allow Judges To Use Their Independent Judgment
As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.