Catherine E. Livingston

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Supreme Court Rules Tax Penalty Does Not Bar Pre-Enforcement Regulatory Challenge

USA - May 21 2021 The Supreme Court held that a company may bring a pre-enforcement challenge under the Administrative Procedure Act ("APA") to an IRS reporting…

Brett A. Shumate, Donald F. Mcgahn II (Don), John M. Gore, Michael A. Carvin (Mike), Traci L. Lovitt.

New Law Eliminates 75-Year-Old Antitrust Exemption for "Business of Health Insurance"

USA - January 27 2021 Congress unanimously passed and before leaving office, President Trump signed into law, the Competitive Health Insurance…

Aimee E. DeFilippo, David C. Kiernan, Kenneth W. Field, Lisa G. Han, Michael A. Gleason.

Presidential Memorandum and IRS Notice 2020-65 Defer Employee Payroll Taxes

USA - September 8 2020 On August 8, 2020, the White House issued a Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster. The Memorandum…

Nicolie D. Stanger, Stephen P. Parrinello.

President Signs Amendments to Paycheck Protection Program Into Law

USA - June 6 2020 Amendments to loan forgiveness period, safe harbors, and other provisions provide flexibility to borrowers. The new Paycheck Protection Program…

Brett P. Barragate, Donald F. Mcgahn II (Don), Jayant W. Tambe, John M. Gore, Michael J. Gray, Randi C. Lesnick.

Deductibility of Fines and Penalties: New Guidance Leaves Key Questions Unanswered

USA - May 28 2020 Proposed IRS regulations clarify when fines and penalties are deductible but leave important issues unresolved. The U.S. Internal Revenue Service has…

Colleen E. Laduzinski, Edward T. Kennedy, Joseph A. Goldman, Scott M. Levine.