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4 Ways Justices' Jarkesy Ruling Could Affect Tax Controversy

Kat Lucero

As lower courts have begun to weigh the U.S. Supreme Court鈥檚 2024 ruling that the SEC鈥檚 imposition of civil penalties without a jury trial was unconstitutional, attorneys say the decision could reshape tax disputes and potentially force the IRS to reconsider its approach to enforcement. Here, Law360 examines potential ways the Jarkesy precedent could influence tax controversy.

French Digital Tax Ruling Puts Spotlight On Trade Tensions

Natalie Olivo
Senior Tax Correspondent

A French court decision that upheld the nation's digital services tax could bolster similar measures in other European Union member states, but legal backing may mean little if countries use DSTs as bargaining chips in tariff negotiations with the United States.

Relief Concerns Grow As Sectoral Tariff Actions Build

Dylan Moroses

Importers' hopes for relief from industrywide tariffs are lagging alongside the trade deals President Donald Trump is trying to broker for some goods, while the administration's accelerated rollout of sectoral levies is also stoking concerns the government may be hamstringing its onshoring goals.

When Atty Ethics Violations Give Rise To Causes Of Action

Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

Law School's Missed Lessons: Educating Your Community

Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

5 Crisis Lawyering Skills For An Age Of Uncertainty

As attorneys increasingly face unprecedented and pervasive situations 鈥� from prosecutions of law enforcement officials to executive orders targeting law firms 鈥� they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

It's Time For The Judiciary To Fix Its Cybersecurity Problem

After recent reports that hackers have once again infiltrated federal courts鈥� electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

Rules Of Origin Revamp May Be Next Big Trade Development

The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

SDNY OpenAI Order Clarifies Preservation Standards For AI

The Southern District of New York鈥檚 recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a 鈥渒eep everything鈥� approach, says Philip Favro at Favro Law.

High Court, Not A Single Justice, Should Decide On Recusal

As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together 鈥� a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

Adapting To Private Practice: 3 Tips On Finding The Right Job

After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step 鈥� deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

Painting Makes Me A Better Lawyer

Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev聽at Gouchev Law.

Protecting Sensitive Court Filings After Recent Cyber Breach

In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

What Ethics Rules Say On Atty Discipline For Online Speech

Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn鈥檛 subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

2 Rulings Highlight IRS' Uncertain Civil Fraud Penalty Powers

Conflicting decisions from the U.S. Tax Court and the Northern District of Texas that hinge on whether the IRS can administratively assert civil fraud penalties since the U.S. Supreme Court鈥檚 2024 decision in SEC v. Jarkesy provide both opportunities and potential pitfalls for taxpayers, says Michael Landman at Bird Marella.

Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

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Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs 鈥� from including every possible argument to not developing a theme 鈥� to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.