Administrative Law

Immigration

Launch of 2019 Update Report: Reforming the Immigration System

This page provides details on the launch program for the ABA Commission on Immigration's 2019 Reforming the Immigration System Update Report. This report analyzes distinct parts of the immigration enforcement and adjudication systems and chronicles changes to the system over the past nine years. The program took place on Wednesday, March 20, from 2 pm to 4 pm, at the National Press Club in Washington DC, with a reception following.

Taxation

Surviving an IRS Tax Audit: The Tax Litigation Process, Part 1

By Julie Houth

The first of our two-part series on surviving an IRS tax audit examines how to prepare for an audit and respond to a notice of deficiency.

Interim Guidance on Section 4960 Excise Tax Allocations: Considerations for Tax-Exempt Healthcare Organizations

Christine L. Noller, JD, LLM, Saginaw Valley State University, University Center, MI

The Tax Cuts and Jobs Act of 2017 (TCJA) adds Section 4960 to the Internal Revenue Code (IRC). Section 4960 imposes an excise tax for remuneration paid by an applicable tax-exempt organization (ATEO) to any covered employee in excess of $1 million plus any excess parachute payment paid by such organization to any covered employee.

Litigation & Trials

SCOTUS Ruling Provides Bright-Line Rule on the Registration Requirement for Filing Copyright Lawsuits

By Trevor W. Barrett

The Fourth Estate decision reconciles a circuit split.