To help with your writing efforts, here’s what people are looking for in Tax Law online. Trending topics culled from JD Supra, search analytics, social media conversations, and other sources:
Consider writing about:
The latest developments of note involving tariffs imposed by the Trump administration under the International Emergency Economic Powers Act; where things stand in terms of litigation, and actions by the U.S. Court of International Trade or U.S. Customs and Border Protection or other significant entities; eligibility criteria, deadlines, and other key information that importers need to know before pursuing a refund of tariff-related costs.
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How to proceed when owing back taxes; options for payment; potential for reducing the financial hit that can arise in conjunction with tax delinquency; possibilities for appeals or amnesty; guidance on communicating with taxing authorities; additional practical tips, do’s and don’ts, or cautionary tales that can illustrate key points.
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New proposals to implement wealth taxes; where these proposals are catching on (whether in a particular country or regionally or globally); status of the proposals (have any actually been implemented yet?) and how the proposals compare to each other in reach, innovation, or otherwise; prospects (and precedent) for instituting such taxes; what else high-net-worth individuals should know.
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The possibility of consumers filing lawsuits against companies in an effort to be compensated for tariff-triggered price hikes; any analogous situations that may illustrate the feasibility of such lawsuits; how companies can best anticipate and defend against these types of consumer claims; whether companies’ own ability to get tariff refunds would have any bearing on their vulnerability to consumer lawsuits over tariffs’ downstream effects; whether companies should forgo the pursuit of tariff refunds from federal authorities in an attempt to reduce their exposure to consumer claims regarding tariff costs and compensation.
Related information:
https://www.bbc.com/news/articles/cwyxz3xe04yo
https://www.businessinsider.com/fedex-ups-face-lawsuits-customers-tariff-brokerage-fees-2026-3
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Last-minute advice for individual or business taxpayers who are running behind on their tax returns. Among the possible points to choose from: commonly overlooked deductions or other oversights that tend to crop up with last-minute tax filings; what to do about missing records or problems with professional tax preparers; what to know about payment obligations if filing late; how to spread out payments to the IRS; how to get a filing extension.
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Common triggers of tax audits, whether of individuals or businesses (in the country of your choice); how to correct or otherwise amend a tax return without attracting unwanted attention; additional information on red flags that authorities look for when examining tax returns or related records.
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The latest developments involving potential refunds on costs stemming from Trump administration tariffs; what to know about the latest court rulings or actions by Customs and Border Protection, and how they may have altered prior thinking on this matter; any important additional information that has yet to be provided from relevant authorities; vital deadlines or other key components of the refund process; steps that importers or other affected parties should be taking now if they want to pursue a tariff-related refund; additional guidance on how to maximize the likelihood of securing a refund.
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Tax treatment of proceeds from crowdfunding campaigns; common misconceptions or other potential pitfalls on the part of individual or business recipients of crowdfunding donations; how these funds are regarded by taxation authorities (in the jurisdiction of your choice); best practices as regards recordkeeping, documentation, reporting, etc.
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Tax issues that first-time homebuyers should be paying attention to, whether prior to a property purchase, or after the acquisition of a property, or, down the road, if they decide to sell that property; guidance on tax obligations, credits, and deductions; common oversights or misunderstandings pertaining to real estate-related tax reporting and filing; practical takeaways from any recent or otherwise noteworthy court cases involving homeowners and tax strategies.
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Answers to the top questions you have been getting from clients in the wake of the U..S Supreme Court’s tariff ruling and President Trump’s subsequent actions involving new tariffs. What are the main concerns (or potential misunderstandings) that clients are voicing at this point, or that you foresee as likely to arise on their end? What are the most pressing matters that clients need to understand, especially as regards prospects for tariff-related refunds and any processes for securing them; the legal authority for new tariffs and potential legal challenges to those; and companies’ evolving compliance obligations and risks? Also: What deadlines should companies be aware of amid continued wrangling over President Trump’s tariffs and their consequences?
Related information:
https://www.cnbc.com/2026/02/23/fedex-trump-trade-tariffs-refunds-supreme-court-lawsuit.html
https://www.cnbc.com/2026/02/23/congress-democrats-trump-tariffs.html
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Guidance released last week by the Internal Revenue Service and the U.S. Department of the Treasury regarding a depreciation allowance for “qualified production property;” what this type of property consists of; other key criteria for qualifying for this deduction; timeline for proposed regulations pertaining to this deduction.
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Your choice of familiar or newer tax-related scams, especially those that start popping up more frequently as we approach tax filing deadlines. Take your pick of scams targeting individual taxpayers or businesses in general, or tax professionals in particular. What should taxpayers or their tax advisers be on the lookout for this season, and how might tax-related scams be evolving with increased accessibility to AI systems and other tech tools? What guidance is the Internal Revenue Service or law enforcement offering on these threats, and what additional guidance would you add (whether in terms of precautions or ways to mitigate damage after the fact)?
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Potential new Iran-related tariffs that are the subject of a recent Executive Order from President Trump; countries or transactions to which the tariffs could apply; potential tariff rates; related enforcement mechanisms; countries or industries that stand to be most affected by any such tariffs.
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Washington state legislation dubbed the “millionaires’ tax;” what to know about the proposed size and duration of this tax if it passes; whom it would apply to; arguments being made for or against this tax measure; status of Senate Bill 6346 and its prospects for passage; potential for legal challenges to the Washington tax, should it pass; how the Washington legislation compares to existing, previous, or proposed wealth taxes in other jurisdictions; whether momentum is growing (nationally or internationally) for the passage of new or harder-hitting wealth taxes.
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Tax tips for expats. Common tax questions, misunderstandings, or blind spots that may arise for U.S. citizens when living or working outside the United States; related pointers involving tax benefits, credits, obligations, or potential pitfalls; relevant best practices, or related pointers on how to simplify one’s tax reporting process or perhaps minimize one’s tax bill after relocating to another country, whether full-time or part-time.
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A recent 5th Circuit decision in a tax dispute involving limited partners; background of, and key issues in, this case; practical implications of the federal appeals court ruling; possible next steps in this case; what else to know about the limited partner exception from self-employment tax.
Related information:
https://www.ca5.uscourts.gov/opinions/pub/24/24-60240-CV0.pdf
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Tax issues that commonly arise during M&A discussions and in the run-up to potential mergers or acquisitions; related due diligence reminders; how to mitigate tax-related costs, obligations, risks, or other tax-related complications that may occur in connection with M&A deals; plus, additional tax issues that may be triggered by cross-border M&A transactions in particular. Alternatively or additionally, consider reviewing any noteworthy legal disputes involving M&A-related tax issues and using that information as a jumping-off point for presenting useful lessons.
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Updated guidance issued by the Internal Revenue Service on Jan. 15 regarding retirement plan rollover distributions; reasons for the update; practical takeaways for retirement plan administrators from the IRS guidance; related guidance regarding plan administrator obligations.
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Recent responses by the U.S. Department of Justice to alleged incidents of tariff evasion; outcomes of any significant investigations; related enforcement trends or information from the DOJ; practical guidance on how businesses can best maintain compliance and reduce risk involving tariff-related requirements.
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The Internal Revenue Service’s Voluntary Disclosure Program; its history, focus, and track record; eligibility criteria for taking part in the voluntary disclosure process; pros and cons for taxpayers of participating in this program; how the program may be changing.
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Your choice of five or more noteworthy tax-related developments or trends from 2025. Take your pick of legislation, Trump administration policy, enforcement trends, court rulings, and more. Also consider how much you want to delve into the immediate or longer-term implications of each, with an emphasis on any relevant liability and compliance issues.
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Possibilities for businesses to get refunds on expenses incurred as a result of tariffs that the Trump administration levied under the International Emergency Economic Powers Act; conditions under which a refund scenario might arise; process for pursuing a refund; potential challenges or limitations to be aware of when setting out on this endeavor; how to maximize one’s chances of securing a tariff-related refund.
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Guidance released by the Internal Revenue Service on Dec. 2 regarding a new type of retirement savings account created by Congress under the One Big Beautiful Bill Act; how these accounts – branded by the White House as “Trump accounts” — would work in terms of eligibility, initial setup, individual or employer contributions, withdrawals, taxation, and more; what else individuals or employers should know about these accounts before deciding whether to participate in them.
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The Work Opportunity Tax Credit; its history, intent, whom it most affects, how it has performed, and how widely used it has been; current status of this tax credit and the prospects of the credit expiring, being revised, or being replaced by a different form of tax relief.
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New contribution limits announced by the Internal Revenue Service this month for employee retirement accounts; types of accounts affected; how much the contribution limit amounts have changed; any surprises among the changes; what else employers or employees should know about the changes, and their related obligations or options.
Related information:
https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500
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A proposal to impose a one-time tax of 5 percent on California billionaires; purpose of the tax; mechanism and timeline for its approval; how likely such a tax is to actually be implemented; potential grounds for challenging a tax of this type; whether other states have, or are considering, similar taxes.
Related information:
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Employers’ tax-related obligations involving cash tips and overtime compensation; reminder about how obligations changed under the One Big Beautiful Bill Act; timeline for the changes pertaining to tips and overtime pay; what to know about penalty relief for non-compliance, as recently announced by the Internal Revenue Service.
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Oral arguments before the U.S. Supreme Court on Nov. 5 regarding tariffs imposed by the Trump administration. Which tariffs are at issue in this case? What stood out to you about the justices’ line of questioning? What are this case’s potential implications for presidential authority, the use of emergency powers, international trade policy, the potential for refunds to affected businesses, and more?
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An Oct. 1st ruling by the 8th Circuit in 3M Co. v. Commissioner; key issues in this case regarding royalty income, company subsidiaries, and the Internal Revenue Service’s authority; what the federal appeals court’s ruling in the 3M case illustrates about the potential impact of the U.S. Supreme Court’s Loper Bright ruling on tax cases; additional lessons other taxpayers may be able to draw from the 3M case as regards their own tax obligations and strategies.
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Reports that the U.S. Department of Commerce is considering whether to impose on patent holders a value-based charge that some are referring to as a tax; what is known or not known regarding how the patent values and related charges would be calculated and by whom; types of patents or patent holders to whom the fee may apply; rationale for such a plan, and how a plan of this type would compare to the current system.