When Congress enacted the Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA"), 2010 seemed like a time in the distant future.

In response to the ongoing COVID-19 pandemic, several states and localities are providing filers additional flexibility to submit lobbying disclosures by extending filing deadlines or waiving late filing penalties.

Several months ago, the Tax Court decided "Kiva Dunes Conservation, LLC v. Commissioner", a case concerning valuation of a golf course conservation easement for purposes of a charitable contribution deduction. The case is likely to influence future conservation easement controversies.

Against that backdrop, it is notable that the Department of Justice recently posted without the customary public notice six new FARA advisory opinions.

This case arises from Tribune's longstanding Chapter 11 bankruptcy that began in 2008

Former shareholders in leveraged buyouts may be sued by the estate representative or by creditors to recover funds paid to them for their shares as fraudulent transfers under federal or state law if the debtor subsequently files for bankruptcy.

The following discussion is intended to explore ramifications of the role the IRS is assuming regarding charities and governance. As such, it highlights the inherent tension between a system of rules drawn from, and limited by, the explicit terms of the authorizing statute, the Internal Revenue Code of 1986, and an oversight system deriving its authority from equity and the common law.

Is an increased risk of harm sufficient to establish standing in a data breach case? Most courts have avoided an absolute answer, instead weighing the characteristics of the data breach.

The credit default swap ("CDS") has never been tested in bankruptcy proceedings on any significant scale, particularly under recent amendments to the Bankruptcy Code.

Prosecutors Like Corporate Fraud Cases

On September 22, 2017, the First Circuit Court of Appeals held that § 1109(b) of the Bankruptcy Code (the "Code") provides a creditors' committee with an "unconditional right to intervene" in an adversary proceeding.

The CWNevada LLC court's suggestion that there may be cases where relief is appropriate for debtors that generate income from marijuana-related activities supports this view.

As the world's citizens engage in more international transactions, the world's tax authorities struggle to keep up.

For the past several years the worldwide business press has been full of stories about potentially thousands of U.S. taxpayers who may have undeclared accounts all over the world.

The period from the early 1980s through mid-2008, during which many transfer pricing methods and their application matured, was one of generally strong profitability for multinational companies.

The United States has for many years taxed certain U.S. shareholders of closely held or controlled foreign corporations deriving principally passive or related-party income on their pro rata share of the corporation's earnings whether or not distributed.

The Foreign Agents Registration Act ("FARA") has been in place since 1938.

In this edition of TaxAlert, Ms. Katz summarizes a number of international tax matters, Mr. Doran discusses deferred compensation, and Mr. Rizek discusses tax shelter reform.

For more than eighty years corporations that produced and distributed asbestos-containing products have attempted to avoid responsibility for the deaths and injuries of millions of American workers and consumers.

Criminal tax cases present many issues unique to the world of while-collar criminal practice, but perhaps the most complex and intriguing one arises from the annual requirement that every U.S. taxpayer file a timely, accurate and complete tax return, and the implications of this requirement for the target of the investigation.