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Tax
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									October 31, 2025
									5 Indicted In Germany In 鈧188M VAT Fraud SchemeFive German residents have been indicted on charges related to their participation in a 鈧188 million ($217 million) value-added tax fraud scheme, European Union authorities said Friday. 
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									October 30, 2025
									Michigan Tax Foreclosure Deal At Risk As Deadline LoomsProperty owners on Wednesday asked a Michigan federal judge to undo the initial approval of a settlement reached with counties accused of illegally keeping the proceeds of tax-foreclosed home sales, saying the counties' delay in providing information will force claimants to miss a deadline to choose how they want to recover their share. 
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									October 30, 2025
									Trade Deals At Risk In Trump Tariff Case, Feds Tell JusticesThe federal government told the U.S. Supreme Court on Thursday that President Donald Trump's global tariffs have led to significant trade deals addressing the underlying national emergencies he declared, and a ruling determining them unlawful would prove catastrophic. 
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									October 30, 2025
									Defamation Litigation Roundup: Drake, IRS, GreenpeaceIn this month's review of defamation fights, Law360 highlights notable developments in California's anti-SLAPP law following a major Ninth Circuit opinion, as well as a decision 鈥 and appeal 鈥 in Drake's fight with his record label over Kendrick Lamar's diss track. 
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									October 30, 2025
									China Delays Expanded Mineral Export Controls, Trump SaysChina has agreed to delay for a year an expansion to export controls for key minerals and is set to start purchasing more U.S. agricultural products including soybeans, while U.S. tariffs on Chinese goods will decrease 10%, President Donald Trump said early Thursday morning. 
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									October 30, 2025
									Lawmakers Slam Value-Based Patent Fee ProposalSix members of the U.S. House of Representatives wrote to U.S. Secretary of Commerce Howard Lutnick on Thursday expressing concern over the proposal to charge patent holders fees based on their patent's value, saying that will harm innovation and economic growth. 
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									October 30, 2025
									Senate Votes To Ax Global Tariffs, But House Path BlockedThe Senate passed legislation Thursday to end the declared national emergency propping up President Donald Trump's global tariff regime shortly after passing similar bills regarding tariffs on Canada and Brazil, though the House previously moved its deadline for action on the matter to next year. 
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									October 30, 2025
									IRS Discloses Record In ICE Data Sharing CaseThe IRS, following a judge's order, has released its administrative record in a lawsuit over its agreement to share taxpayer information with federal immigration authorities, including emails in which officials discuss U.S. Immigration and Customs Enforcement's request for information on nearly 1.3 million taxpayers. 
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									October 30, 2025
									Pa. Couple Ordered To Pay $1.77M IRS DebtA Pennsylvania couple who purchased a Maserati and a Porsche and took trips to international destinations while owing the Internal Revenue Service $1.77 million must pay those tax debts, a Pennsylvania federal judge ruled Thursday, adopting a magistrate judge's report. 
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									October 30, 2025
									Mich. Cannabis Group Asks Judge To Block Wholesale TaxThe Michigan Legislature willfully evaded the state's constitution by passing a 24% wholesale tax on cannabis without required three-fourths majorities, an industry group said, asking a state court to block the tax. 
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									October 30, 2025
									Suspended NC Atty Fights Disbarment Bid Over Tax IssuesA North Carolina attorney currently serving a five-year suspension for misconduct, including tax crimes and commingling funds in a client trust account, is fighting the state bar's appeal seeking to disbar him, telling the state's intermediate appeals court that his failure to withhold income taxes from his own wages is not a crime. 
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									October 30, 2025
									Sidley's 'Incomplete' Story Hid Fraud Scheme, Family SaysA family alleging it was roped into an illegal tax sheltering scheme on the advice of a former Sidley Austin LLP attorney has urged a Georgia federal judge to keep its suit against the firm alive, arguing a jury should decide when the family knew enough about the fraud to move forward with its claims. 
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									October 30, 2025
									3rd Circ. Affirms Tax On Interest In $191M Pharma Family FeudA pharmaceutical company's $191 million payment settling a family feud was for the sale of a family trust's ownership shares and included interest taxed as ordinary income, the Third Circuit said Thursday, rejecting the trust's claim that the money should be taxed at the lower, capital gains rate. 
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									October 30, 2025
									EU's Top Court Axes Dutch Co.'s Challenge Against Pillar 2The European Union's top court declined Thursday to revive a Dutch company's case against an EU directive that implements an international minimum tax agreement known as Pillar Two, holding that the business lacked standing to challenge the law. 
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									October 30, 2025
									Tribal Business Owner Says Tariffs Violate 1855 Yakama TreatyA Yakama Indian tribe member is asking an Oregon federal court to block a series of tariffs issued by President Donald Trump, arguing that the orders violate a 19th century treaty that gives her the right to free trade. 
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									October 30, 2025
									Ill. Bill Seeks Credit For Small-Biz Property Tax PaymentsIllinois would allow eligible small businesses to claim an income tax credit for a portion of their property tax payments under a bill introduced in the state House of Representatives. 
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									October 29, 2025
									H&R Block Loses Bid To Compel Arbitration In Privacy SuitA California federal judge Tuesday denied H&R Block's bid to make two consumers arbitrate their allegations that it unlawfully shared their private taxpayer data with Meta and Google, finding that unconscionability "permeates" the entirety of an underlying arbitration agreement. 
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									October 29, 2025
									Tax Atty Group Backs Fund Manager's $1.9M Refund BidA tax attorneys professional association told the Eleventh Circuit that a Florida district court聽improperly blocked a fund manager and his wife's appeal to receive a $1.9 million tax refund聽under a rule that bars taxpayers from making new claims in federal court.聽 
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									October 29, 2025
									Senate Backs Axing Brazil Tariffs, But House Vote BlockedThe Senate voted to end a declared national emergency underpinning U.S. tariffs placed on Brazil for the prosecution of its former president over an attempted coup, but the House has delayed a statutory requirement to expedite accompanying legislation. 
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									October 29, 2025
									Fla. Challenges 'Special' Calif. Tax Rule At Supreme CourtFlorida on Tuesday took steps to sue California in the U.S. Supreme Court, seeking to strike down a California taxation rule as unconstitutional for allegedly discouraging companies from relocating or operating outside the Golden State. 
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									October 29, 2025
									7th Circ. Skeptical Of Bid To Toss Ex-Atty's Bribery ConvictionJudges on a Seventh Circuit panel appeared doubtful Wednesday of a former attorney's contention that he never bribed ex-Chicago Alderman Ed Burke and was merely seeking to hire him for a legal matter. 
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									October 29, 2025
									Publix Heiress Asks To Quash IRS Summons For Bank InfoAn heiress to the Publix grocery store chain asked a Florida federal court to quash an IRS summons seeking her bank information on behalf of Italian tax officials, arguing that the agency's request flouts the Italy-U.S. tax treaty. 
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									October 28, 2025
									NM Appeals Court Tosses Challenge To Santa Fe Mansion TaxNew Mexico real estate agents who contend that Santa Fe's recently adopted 3% tax on home sales over a million dollars is unlawful don't have standing to challenge the ordinance, a state appeals court said in a dismissal. 
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									October 28, 2025
									Ex-Khashoggi Atty Gets One Year For Lying On TaxesA Maryland attorney with a high-profile client list who pled guilty to lying on his tax returns was sentenced Tuesday in Michigan federal court to spend a year in prison and pay $354,000 in restitution, as the judge said she felt that to "just lose some money" wasn't enough punishment. 
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									October 28, 2025
									Tax Software Co. Denies Poaching Rival's WorkersTax preparation software company Avalara asked a Pennsylvania federal court to deny claims by a competitor that it illegally lured workers with generous job offers, saying it did not unfairly compete or interfere with the competitor's contracts as it claimed. 
Editor's Picks
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									Blockchain Tech May Present New Transfer Pricing ChallengesCompanies that develop blockchain systems to digitally record transactions may face difficulties when valuing intangibles tied to the decentralized and highly varied technology, creating novel transfer pricing issues for multinational corporations that create their own blockchain networks. 
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									Trump-Era Tariff Angst Hasn't Gone Away Under BidenThe early days of the Biden administration have been relatively quiet on the trade front, but importers have nevertheless found themselves in the throes of a familiar battle: pleading with the government to hold off on tariffs in a heated trade dispute. 
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									3 Major Implications For States In Biden's Tax PlansPresident Joe Biden's sweeping tax changes proposed to pay for trillions in infrastructure聽spending would significantly alter the way the federal government taxes corporations, leaving states, for the second time in four years, to decide if and how to conform. Here Law360 presents three considerations for states in the president's tax proposals. 
Expert Analysis
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								Series Practicing Stoicism Makes Me A Better Lawyer  Practicing Stoicism, by applying reason to ignore my emotions and govern my decisions, has enabled me to approach challenging situations in a structured way, ultimately providing advice singularly devoted to a client's interest, says John Baranello at Moses & Singer. 
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								Series The Biz Court Digest: Texas, One Year In  A year after the Texas Business Court's first decision, it's clear that Texas didn't just copy Delaware and instead built something uniquely its own, combining specialization with constitutional accountability and creating a model that looks forward without losing touch with the state's democratic and statutory roots, says Chris Bankler at Jackson Walker. 
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								Series 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. 
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								Strategies For Merchants As Payment Processing Costs Rise  As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson. 
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								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. 
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								Opinion 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. 
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								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. 
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								Series Writing Novels Makes Me A Better Lawyer  Writing my debut novel taught me to appreciate the value of critique and to never give up, no matter how long or tedious the journey, providing me with valuable skills that I now emphasize in my practice, says Daniel Buzzetta at聽BakerHostetler. 
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								Opinion IRS Shutdown Backlog May Trigger Collection, Refund Chaos.jpg)  As the IRS continues to send automated collection notices amid the ongoing federal government shutdown, a mounting backlog of unprocessed refunds, collections filings and mail is causing problems for taxpayers that will continue even after the shutdown ends, says Meeren Amin at Fox Rothschild. 
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								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. 
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								Opinion 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. 
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								Series Traveling Solo Makes Me A Better Lawyer  Traveling by myself has taught me to assess risk, understand tone and stay calm in high-pressure situations, which are not only useful life skills, but the foundation of how I support my clients, says Lacey Gutierrez at Group Five Legal. 
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								Series Law School's Missed Lessons: Client Service  Law school teaches you how to interpret the law, but it doesn't teach you some of the key ways to keeping clients satisfied, lessons that I've learned in the most unexpected of places: a book on how to be a butler, says Gregory Ramos at聽Armstrong Teasdale. 
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								Series 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. 
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								Series 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. 
