Liskow

1/20/2026 2:54:21 PM

Fifth Circuit Limits Tax Court’s Authority to Recharacterize State-Law Limited Partners for Self-Employment Tax Purposes

By Leon Rittenberg III Caroline Lafourcade Kevin Naccari

The U.S. Court of Appeals for the Fifth Circuit ruled that state-law limited partners are exempt from self-employment taxes on their...

1/15/2026 8:17:47 PM

By Cherrell Taplin

On January 1, 2026, Louisiana closed the chapter on its long‑standing pure comparative fault system and moved to a modified approach that...

1/12/2026 9:59:40 PM

By Caroline Lafourcade Bob Angelico Kevin Naccari

Louisiana’s new Combined State and Local Sales and Use Tax return is targeted for implementation on February 1, 2026, for reporting...

1/5/2026 8:18:28 PM

By Leon Rittenberg III John Rouchell Caroline Lafourcade +1 more...

In Estate of Spenlinhauer v. Commissioner, the U.S. Tax Court addressed several estate tax issues arising from an extraordinarily...

1/2/2026 8:29:44 PM

By Ellie George

Louisiana Works (formerly known as the Louisiana Workforce Commission) issued an updated Unemployment Insurance poster, effective...

12/12/2025 7:02:43 PM

By Leon Rittenberg III John Rouchell Caroline Lafourcade +1 more...

The IRS and the Treasury Department formally withdrew two notices of proposed rulemaking that addressed relief from joint and several...

12/8/2025 7:57:18 PM

By Leon Rittenberg III John Rouchell Caroline Lafourcade +1 more...

The IRS’s plan to revoke recently issued disclosure regulations relating to partnership basis-adjustment transactions has advanced to...

12/5/2025 5:04:42 PM

By Bob Angelico Caroline Lafourcade Kevin Naccari

The Louisiana Department of Revenue (the “Department”) has issued Revenue Information Bulletin 25-030 announcing expansions to the...

12/4/2025 6:03:07 PM

By Bob Angelico Leon Rittenberg III Caroline Lafourcade +1 more...

The Louisiana Department of Revenue recently updated its Sales and Use Tax on Digital Products and Related Services guidance document to...

11/25/2025 9:35:02 PM

By Leon Rittenberg III John Rouchell Caroline Lafourcade +1 more...

In Fugler v. Commissioner, T.C. Summ. Op. 2025-10 (Nov. 17, 2025), the U.S. Tax Court addressed the tax consequences of terminating whole...

11/25/2025 3:20:41 PM

By Leon Rittenberg III Caroline Lafourcade Kevin Naccari

The Department of the Treasury and the Internal Revenue Service recently released Notice 2025-69, which provides significant...

11/14/2025 10:16:18 PM

By Leon Rittenberg III Caroline Lafourcade Kevin Naccari

The U.S. Tax Court has opened the door to new tax planning opportunities, holding in Apache Corp. v. Commissioner that the taxpayer was...