The Texas Data Privacy and Security Act (TDPSA) is now in full effect, and this comprehensive legislation establishes stringent mandates on how consumer-related personal data of Texas...

What to do with a Texas pipeline easement that doesn't define the width? In Premcor Pipeline Company v. Wingate they fought about it.

For some time, the IRS has targeted fraudulent employee retention credit ("ERC") claims. More recently, on December 21, 2023, the IRS issued guidance...

The IRS continues to aggressively enforce certain foreign information return obligations. In many cases, these enforcement efforts are automatic—that is, the agency simply imposes the applicable penalty after receipt.

A federal court's authority to hear a case is often referred to legally as "subject-matter jurisdiction," or simply "jurisdiction." In a federal tax case, numerous courts...

Disagreements happen. In the corporate context, one or more shareholders may share a different vision for the company than the other shareholders. Or, there may be acrimony amongst the shareholders...

Since the birth of the U.S. tax system more than a century ago, taxpayers have made purposeful attempts to avoid paying taxes that they lawfully owe. In a standard case, a taxpayer...

In Self v. BPX Operating, a case with significant implications for Louisiana operators and royalty owners, the Supreme Court of Louisiana ruled that the doctrine of negotiorum gestio in La.

The last few years have seen the proliferation of so-called section 643(b) trusts. Although there are various iterations of these trust arrangements...

Wanting to diversify his investments, Ernest "Big Daddy" Bux signed a franchise agreement with GA Fitness last year

The Department of Labor recently made key changes to its rules in a way that will affect the oil and gas sector. The new rule rescinds a Trump Administration...

The Department of Labor (DOL) recently made key changes to its rules by rescinding a Trump Administration rule that had simplified the process of classifying workers as independent contractors.

As the world grows smaller, U.S. citizens and residents continue to find themselves entangled in complex U.S. foreign reporting.

If you deny the administrative state's need to dominate the most mundane aspects of your everyday life, consider Louisiana....

Once upon a time a good way to commit oil patch theft was to back a truck up to the tank battery in the middle of the night, fill ‘er up, and drive off into the darkness.

The focus from many quarters on "Environmental, Social, & Governance" is intensifying. If you attended TIPRO's annual summer

BlueStone Nat. Res. II, LLC v. Nettye Engler Energy, LP is another Texas case deciding whether language creating a nonparticipating royalty interest prohibited deduction of post-production costs.

A phrase currently in common usage begins with "‘cluster" and ends with a vulgarity that has been around for centuries.

For FBAR penalty purposes, there is a critical distinction between willful and non-willful conduct. If a U.S. person willfully fails to file a correct and timely FBAR, the IRS may impose civil penalties equal...

Since the inception of the U.S. tax system, some taxpayers have willfully failed to comply with the tax laws. Because failures due to willful conduct may result in criminal prosecution, taxpayers sometimes...