Federal

6th Circ. Decision Sidesteps Broader Fight Over IRS Notices

Kellie Mejdrich

A Sixth Circuit panel handed the IRS a win with its recent decision finding a lower court overreached by nationally invalidating IRS disclosure requirements on potentially abusive employee benefit trust arrangements, the latest development in a wave of administrative law challenges to IRS notices.

Would Ending Chevron Deference Really Make Waves?

Juan-Carlos Rodriguez

Experts say federal agencies and courts have drifted away from relying on Chevron deference in recent years, following the lead of U.S. Supreme Court justices who have criticized it, but the doctrine hasn't been totally abandoned by lower courts — and a closely watched high court case could decide its ultimate fate.

Stopgap Spending Bill Dims Hopes For Year-End Tax Package

Stephen K. Cooper
Editor-at-Large

Hopes for an end-of-the-year federal government funding bill that could serve as the legislative vehicle for tax extenders and other long-awaited business and family tax code changes dimmed this week when Congress passed legislation punting budget negotiations into early next year. 

The Case For Post-Bar Clerk Training Programs At Law Firms

In today's competitive legal hiring market, an intentionally designed training program for law school graduates awaiting bar admission can be an effective way of creating a pipeline of qualified candidates, says Brent Daub at Gilson Daub.

IRS Proposal May Help Clarify Donor-Advised Fund Excise Tax

Recently proposed regulations provide important clarifications of the Internal Revenue Code's excise tax on donor-advised fund distributions by providing detailed definitions of key terms and addressing some of the open issues related to their operation and administration, say attorneys at Morgan Lewis.

AI Can Help Lawyers Overcome The Programming Barrier

Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.

Preparing Law Students For A New, AI-Assisted Legal World

As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

General Counsel Need Data Literacy To Keep Up With AI

With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

Liability Exposure For Unpaid Payroll Taxes May Surprise You

The Ninth Circuit’s recent decision in Richard W. York v. U.S. offers important lessons for business owners and others who may be responsible for a company's checkbook about how someone else's failure to submit payroll taxes can result in their personal liability, says Douglas Charnas at McGlinchey Stafford.

Navigating Discovery Of Generative AI Information

As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

Finding Focus: Strategies For Attorneys With ADHD

Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

Unlocking Value In Carve-Out M&A Transactions

Some of the largest mergers and acquisitions in 2023 were carve-out transactions, and despite their unique intricacies and challenges, these transactions offer both buyers and sellers the opportunity to generate outsized returns in an otherwise vigorously competitive landscape, when carefully planned and diligently executed, say Kevin Crews and Rami Totari at Kirkland.

Attorneys, Law Schools Must Adapt To New Era Of Evidence

Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

1st Tax Easement Convictions Will Likely Embolden DOJ, IRS

After recent convictions in the first criminal tax fraud trial over allegedly abusive syndicated conservation easements, the IRS and U.S. Department of Justice will likely pursue other promoters for similar alleged conspiracies — though one acquittal may help attorneys better evaluate their clients' exposure, say Bill Curtis and Lauren DeSantis-Then at Polsinelli.

Tips For Litigating Against Pro Se Parties In Complex Disputes

Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

Anticipating Intensified Partnership Enforcement From IRS

The Internal Revenue Service's decadeslong difficulties with partnership audits led to the recent announcement of a clear, well-funded, focused initiative, and businesses operating in the partnership form will feel the impact, with definite changes ahead, says Sharon Katz-Pearlman at Greenberg Traurig.