Legal Research

Taxpayer Due Process Enhancement Act, HR6506 Amendment

The Taxpayer Due Process Enhancement Act, HR6506, proposes amendments to Internal Revenue Code Sections 6330, 6402, and 6511 to strengthen taxpayer rights in IRS collection proceedings. Section 2 would modify the suspension of limitations periods for refund claims during collection hearings. Section 3 would prohibit the IRS from crediting overpayments against disputed tax liabilities during collection action proceedings without taxpayer consent. Section 4 would expand Tax Court jurisdiction to review underlying tax liabilities in collection determination cases. The bill applies to taxpayers involved in IRS collection hearings and would affect how overpayments are handled during disputes.

H.R. 6495 Amendment - Taxpayer Notification and Privacy Act - Third-Party Contact Notice Specificity

Representative Smith of Missouri offered a substitute amendment to H.R. 6495, titled the Taxpayer Notification and Privacy Act, which would amend section 7602(c) of the Internal Revenue Code of 1986 to require greater specificity in third-party contact notices. The amendment mandates that IRS identify each specific item of information sought from third parties, and provides taxpayers with a minimum 45-day response period before such contact. An exception is carved out for information the Secretary determines is necessary. The amendments apply to notices provided after 12 months following enactment.

SEED Act Extends Educator Expense Deductions to Early Childhood Educators

H.R. 5334, the Supporting Early-childhood Educators' Deductions Act (SEED Act), proposes to amend Section 62(d)(1) of the Internal Revenue Code of 1986 to expand the educator expense deduction beyond kindergarten through grade 12 teachers to include early childhood educators. The amendment defines qualifying early childhood schools as facilities providing educational or childcare services to more than 2 individuals under age 6, operated publicly or receiving fees, payments, or grants. If enacted, the provisions would apply to expenses paid or incurred in taxable years beginning after December 31, 2025.

H.R. 7959 Amendment to IRS Whistleblower Program Improvement Act

H.R. 7959, the IRS Whistleblower Program Improvement Act, proposes six substantive amendments to the Internal Revenue Code affecting whistleblower proceedings. The bill shifts Tax Court review of whistleblower award determinations from an 'appealed to' standard to de novo review based on the administrative record, adds mandatory anonymity protections for whistleblowers absent a finding that societal interest exceeds potential harm, modifies annual IRS whistleblower reports to include descriptions of the top 10 tax avoidance schemes disclosed, and establishes interest accrual on awards at the section 6621(a) overpayment rate if preliminary award notices are delayed beyond applicable dates.

Survivor Justice Tax Prevention Act - Amends IRS Code Section 104(a)(2) Exclusion for Sexual Act Damages

H.R. 2347, the Survivor Justice Tax Prevention Act, proposes to amend Internal Revenue Code Section 104(a)(2) to expand the exclusion from gross income to include damages received on account of any sexual act (as defined in 18 U.S.C. § 2246) or sexual contact, regardless of whether medical records or observable injuries exist. The bill establishes evidentiary presumptions by treating statements in court decisions or settlement agreements as credible evidence that damages are on account of sexual acts or contact for purposes of Section 7491(a). The amendments would apply to amounts received pursuant to decisions made and agreements entered into after the date of enactment, with first-payment and replacement-agreement special rules.

H.R. 227 - Clergy Act: Social Security Exemption Revocation

H.R. 227, the Clergy Act, would create a one-time window for duly ordained, commissioned, or licensed ministers of a church, members of a religious order, and Christian Science practitioners to revoke their existing exemption from Social Security coverage under Internal Revenue Code section 1402(e). The bill specifies that revocation applications must be filed no later than the due date of the Federal income tax return for the applicant's second taxable year beginning after December 31, 2028. Clergy who file late applications must pay back the full Social Security taxes that would have been owed for the effective year.

Taxpayer Experience Improvement Act Amendment

H.R. 7971, the Taxpayer Experience Improvement Act, as amended, would require the Secretary to mandate that the Internal Revenue Service create a real-time public dashboard displaying caller statistics, longest wait times, and callback availability for each applicable phone extension. The bill also mandates expansion of electronic access to tax returns and refunds through a website and mobile application, callback technology for calls unanswered within 5 minutes, and online account features allowing taxpayers to view and respond to IRS correspondence. Tax professionals including enrolled agents, tax return preparers, and qualified reporting agents would gain multi-client access to taxpayer accounts with authorization.

Mississippi Auditors Report $10.5M Medicaid Spending on Illegal Immigrants 2023-2025

State Auditor Shad White released a follow-up report finding that Mississippi taxpayers spent over $10.5 million on Medicaid for illegal immigrants across federal fiscal years 2023 through 2025. The Mississippi Division of Medicaid identified these expenditures after being prompted by the Auditor's 2024 report, which had found that the state had not previously reported such spending to the federal government as required by federal law. The Auditor credited this reporting to a new state law passed in 2025 making illegal immigration a state crime.

LinkedIn Ireland v Data Protection Commission, 20th Apr

LinkedIn Ireland v Data Protection Commission, 20th Apr

High Court Planning Case, Connolly v An Coimisiun Pleanala, 17th Apr

High Court Planning Case, Connolly v An Coimisiun Pleanala, 17th Apr

O.P. v Q.R. - Discovery Motion in Cohabitation Financial Relief Proceedings

In O.P. v Q.R. [2026] IEHC 228, the High Court of Ireland (Jackson J.) refused a broad discovery motion seeking all electronic communications between the Applicant and a third party (AB) from May 2025 to February 2026, finding the request disproportionate and unnecessary given the Respondent's alternative evidence from a private investigator. The Court instead ordered the Applicant to swear an updated Affidavit of Means within seven days, disclosing any financial benefits received from AB during the specified period, which the Court found sufficient to address the relevance and necessity requirements under Order 31 and the family law disclosure framework. The decision reaffirms that discovery sought solely to impugn credibility is impermissible and that proportionality requires the scope of discovery to correspond to the actual issues in dispute.

Pollena Trocchia Real Estate Auction, 27th Apr

The Municipality of Pollena Trocchia has published a public auction notice (TX26BIA201) for the sale of real estate property, published in the Gazzetta Ufficiale della Repubblica Italiana Serie Speciale - Contratti Pubblici. The auction is scheduled for April 27, 2026. Prospective bidders should consult the full notice for eligibility requirements, property details, and submission procedures.

Italian Official Gazette No. 96 Publishes Police Cooperation, Insurance, Military Decrees

The Italian Official Gazette, Serie Generale No. 96, published on April 27, 2026, announces multiple legislative and regulatory instruments across diverse policy areas. Key items include Law No. 56 ratifying the Italy-Uzbekistan police cooperation agreement; Legislative Decree No. 57 amending motor vehicle insurance rules to implement EU Directive 2021/2118; and Legislative Decree No. 58 revising national military legislation. The issue also contains pharmaceutical authorization renewals for Navelbine and Daroxomb, highway toll reduction measures, and various ministerial communications.

EU Regulations Index, Italian Official Gazette - Series EU No. 32, 27 April 2026

The Italian Official Gazette (Gazzetta Ufficiale) published Series EU No. 32 dated 27 April 2026, containing an index of EU regulations, decisions, and directives adopted by European Parliament, Council, and Commission between 23-26 February 2026. The 13 instruments listed include amendments to safe third-country concepts for asylum, Ukraine support loans, wine sector labelling rules, sustainability reporting requirements, anti-terrorism sanctions, Belarus sanctions, anti-dumping duties on Chinese steel wheels, and foot-and-mouth disease emergency measures in Cyprus.

T. v. Uber Technologies, Inc. et al - Personal Injury

A civil complaint was filed by plaintiff D. I. T. against Uber Technologies, Inc. and all defendants in the United States District Court for the Northern District of California on April 27, 2026. The filing fee was $405 with receipt number ACANDC-21913172. The complaint was filed by attorney Taylor Lang (Lang). The nature of suit is listed as Personal Injury (Other) and the case basis is diversity.

Firearm Violence Prevention Act Regulations Come Into Force October 2026

New regulations will bring British Columbia's Firearm Violence Prevention Act into force on October 1, 2026, creating specific provincial offences targeting organized crime's misuse of firearms. The regulations prohibit discharging firearms from vehicles, operating vehicles illegally transporting firearms, unsafe firearm use or storage, and possessing firearms in or on designated properties such as schools, hospitals, courts, and places of worship. Low-velocity and imitation firearms are also regulated, with prohibitions on selling them to youth under 18. Affected parties include firearms owners, retailers, youth, and operators of designated properties, all of whom should prepare for the October 1, 2026 effective date.

Shepard v. TransUnion, Kansas District Court, 14th Apr

Shepard v. TransUnion, Kansas District Court, 14th Apr

Social Security Benefits Decision Appeals Amendment Regulations 2026

These Regulations amend the Universal Credit, Personal Independence Payment, Jobseeker's Allowance and Employment and Support Allowance (Decisions and Appeals) Regulations 2013 by inserting new Regulation 22A. The amendment grants the Secretary of State discretionary power to extend the length of a fixed-term award of Personal Independence Payment where considered necessary to safeguard the efficient administration of the benefit. The instrument was made on 27th April 2026 and comes into force on 2nd June 2026, extending to England and Wales only.

Private Security Industry Act 2001 (Licences and Fees) (Amendment) Regulations 2026

These Regulations amend the Private Security Industry Act 2001 (Licences) Regulations 2007 and the Private Security Industry Act 2001 (Approved Contractor Scheme) Regulations 2007. Regulation 2 introduces a new 50% discount on application fees for additional licences where multiple licence applications are submitted on a single form; vehicle immobilisation licences are excluded from the discount. Regulation 3 increases the annual fee for the Approved Contractor Scheme from £15 to £25 per person undertaking licensable conduct. The updated fee arrangements apply to applications received by the Security Industry Authority on or after 1st June 2026.

Romania Searches, €1.5m Medical Fraud, EPPO

Romania Searches, €1.5m Medical Fraud, EPPO

Omurtag Municipality Street Reconstruction, 3 Lots, Due 25 May 2026

Omurtag Municipality (Bulgaria) has published an open procurement notice for the reconstruction of three streets in villages Gorno Novkovo, Tserovishte, and Pădarino in the Tărgovishte region (NUTS BG334). The combined estimated value is approximately 114,677.31 EUR (excl. VAT), split across three lots of 40,416.51 EUR, 22,666.11 EUR, and 51,594.69 EUR respectively. Bids must be submitted electronically via the ЦАИС ЕОП platform by 25 May 2026 at 23:59:59 (UTC+03:00).

France Orthopaedic Prosthetics Contract Award, 2026-2030

France has published a contract award notice for orthopaedic prosthetics under open procurement procedure. The contract covers a four-year period from 2026 to 2030. This notice reflects the completion of a competitive tendering process and is published pursuant to EU public procurement directives.

Environmental Safety Services Tender: Murcia Calnegre, Open Procedure, EUR 300,300.86

The Murcia regional government has published an open procurement notice for environmental safety services at Calnegre (ES620) with an estimated contract value of EUR 300,300.86 excluding VAT. The contract runs from 1 July 2026 to 14 October 2029. Bidders must submit tenders by 18 May 2026 at 23:59 (UTC+02:00). Award criteria weight quality (51 points) over price (49 points). The procurement is financed in whole or part by EU funds and falls under Directive 2014/24/EU.

Fleet Insurance Contract for EcoWerf, Belgium

The contract award notice announces that EcoWerf, a public waste management undertaking based in Belgium, has awarded a fleet insurance contract. The procurement was conducted under applicable EU public procurement procedures and published in the Tenders Electronic Daily (TED) journal. The notice identifies the contracting authority, the contract type (fleet insurance), and the geographic location (Belgium).

Marvin Sarmiento - Criminal Information Filed

A criminal information was filed in the Northern District of California on April 27, 2026, charging Marvin Sarmiento with 1 count. The defendant made an initial appearance before U.S. Magistrate Judge Alex G. Tse on April 22, 2026, following execution of an arrest warrant on April 21, 2026. The case is assigned to U.S. District Judge Rita F. Lin and is proceeding in San Francisco.

Tsourdinis v. Alphabet, Inc. et al - Contract Dispute, San Jose

Alphabet Inc., Google LLC, and individual defendants face a civil contract dispute filed by plaintiff Tsourdinis in the Northern District of California, case 5:26-cv-01770-BLF. The case, assigned to Judge Beth Labson Freeman and pending in San Jose, was filed on March 2, 2026. The most recent docket entry on April 27, 2026 is a motion for leave to appear in pro hac vice filed by attorneys for Alphabet Inc. and Google LLC.

Listermann et al v. Google LLC - Civil Case Filed

Listermann et al filed a civil case against Google LLC in the Northern District of California, San Jose Division, on April 24, 2026 (Case No. 5:26-cv-03501). The case was removed from Santa Clara County Superior Court (Case No. 24CV434713) with a $405 filing fee. An initial case management conference is scheduled for July 27, 2026 at 2:00 PM. Google LLC's corporate disclosure statement identifies Alphabet Inc. as its corporate parent and XXVI Holdings Inc. as the holding company of both Alphabet and Google LLC.

Sun et al v. World Liberty Financial LLC

Yuchen "Justin" Sun, Black Anthem Limited, and Blue Anthem Limited filed a civil diversity action against World Liberty Financial LLC in the Northern District of California on April 21, 2026, alleging contract claims. The court set two initial case management conferences — one in-person on July 30, 2026 at 11:00 AM in San Francisco, and one via videoconference on July 27, 2026 at 1:30 PM — with case management statements due July 23 and July 20 respectively. Two attorneys (Herbert Washer and Samson Enzer) were granted pro hac vice status to appear on behalf of the plaintiffs.

Simin Nicholas Shaw v. U.S. Immigration & Customs Enforcement - Habeas Corpus

Pro se Petitioner Simin Nicholas Shaw, an immigration detainee at the South Louisiana ICE Processing Center in Basile, Louisiana, filed a Petition for Writ of Habeas Corpus under 28 U.S.C. § 2241 seeking release from detention. The Court directed service on respondents including the U.S. Attorney for the Western District of Louisiana, the U.S. Attorney General, DHS/ICE Office of General Counsel, and the facility Warden. Respondents must file a response within 21 days of service with summary judgment evidence regarding the lawfulness of Shaw's detention.

Inspections of Direct Provision and EROC Centres in County Wicklow, Q1 2026

The Ireland Department of Justice published four Q1 2026 inspection reports covering Direct Provision and Emergency Reception and Orientation Centre (EROC) accommodation centres in County Wicklow. The reports cover Ferrybank, Kippure Holiday Village, The Grand Hotel, and The Esplanade Hotel. The reports are published as redacted PDFs on the government website.

Inspection Reports for Direct Provision and EROC Centres, County Waterford 2026

The Department of Justice in Ireland has published inspection reports for Direct Provision and Emergency Reception and Orientation Centres (EROC) in County Waterford for 2026. The Q1 Custom House (Viking House) inspection report is now available as a public PDF document. These reports assess compliance with reception standards applicable to international protection applicants accommodated in Irish reception centres.

Inspection Reports - Direct Provision and EROC Centres, County Wexford Q1 2026

The Department of Justice, Home Affairs and Migration published Q1 2026 inspection reports for two Direct Provision and Emergency Reception and Orientation Centre (EROC) facilities in County Wexford. The reports cover Courtown Hotel and Slaney Manor, both dated 12 February 2026, and are published on 27 April 2026. The publications are redacted versions of the full inspection documents.

Regulation Amending Regulation on Reduced Excise Tax Rates on Certain Motor Fuels

The Ministry of Finance and Economy published an amendment to the regulation on reduced excise tax rates on certain motor fuels in the Polish Official Journal (Dziennik Ustaw 2026 r. poz. 572). The amendment modifies the applicable excise duty rates for specified motor fuels under the authority of the Minister of Finance and Economy. Fuel producers, distributors, and importers affected by these changes should review their tax calculation procedures and update compliance documentation to reflect the new rates effective on the date of publication.

Act of March 13, 2026 on Ratification of Amendments to the Rome Statute of the International Criminal Court

Poland has enacted legislation ratifying amendments to the Rome Statute of the International Criminal Court, originally adopted by the Assembly of States Parties on November 26, 2015, December 14, 2017, and December 6, 2019. The amendments were incorporated into Polish law through a formal act passed by the Polish parliament. This ratification aligns Poland's domestic legal framework with the latest modifications to the foundational treaty of the ICC.

Poland Amends SME Support Rules for Agricultural Processing Under Recovery Plan

The Minister of Agriculture and Rural Development has amended Regulation 2026/565, modifying the rules for micro, small, and medium enterprise support in agricultural product processing, fisheries, and aquaculture under the National Recovery and Resilience Plan (KPO). The amendment alters eligibility conditions, support thresholds, or procedural requirements for beneficiaries. Entities currently receiving or seeking this support should review updated provisions to ensure continued or future compliance with program requirements.

Amends Teacher Evaluation Regulation for Art Schools – Minister of Culture

The Minister of Culture and National Heritage of Poland issued Regulation No. 570 on April 20, 2026, amending the regulation on teacher evaluation in art schools. The amendment modifies the existing framework governing how teachers in art schools are assessed and evaluated. Art schools and their teaching staff will be subject to the updated evaluation criteria under this revised regulation.

Regulation of Minister of Finance and Economy Amending Reduced VAT Rates

The Minister of Finance and Economy published Regulation No. 573 in the Polish Official Journal (Dziennik Ustaw) on April 27, 2026, amending the regulation concerning reduced rates of value-added tax (VAT). The amendment modifies the existing VAT rate structure for reduced-rate goods and services. All businesses operating in Poland that charge or remit VAT must review their tax calculations and invoicing procedures to ensure compliance with the updated reduced VAT rates.

Poland Ratifies Mutual Legal Assistance Treaty With Indonesia, Signed Warsaw

Poland has ratified the Agreement between the Republic of Poland and the Republic of Indonesia on Mutual Legal Assistance in Criminal Matters, which was signed in Warsaw on 19 September 2025. The Act was passed on 13 March 2026 and published in the Journal of Laws (Dziennik Ustaw) under item 567 on 27 April 2026. This treaty establishes a formal framework for cross-border cooperation in criminal proceedings, including service of documents, exchange of evidence, and enforcement of judgments between the two states.

Poland Amends Anti-Communist Repression Victim Law

The Sejm of the Republic of Poland enacted amendments to the Act on Anti-Communist Opposition Activists and Persons Repressed for Political Reasons. The law, dated March 13, 2026, and published in the Official Journal (Dziennik Ustaw) under position 566 on April 27, 2026, modifies the legal framework governing rights and benefits for victims of communist-era political repression. The amendments likely affect eligibility criteria, scope of recognition, or entitlements available to anti-communist opposition activists and their families who suffered repression. Affected individuals should review the updated provisions to determine any changes to their recognized status or available remedies.