Coy v. Southwest Airlines Co. - Civil Case Filing

A new civil case, Coy v. Southwest Airlines Co., was filed in the U.S. District Court for the Northern District of California on March 19, 2026. The case was removed from Santa Clara Superior Court, with Southwest Airlines Co. listed as the defendant.

Mobarakeh v. Classica Cruise Operator Ltd. Inc. - TCPA Suit

A new civil case was filed on March 19, 2026, in the U.S. District Court for the Northern District of California. The suit, Mobarakeh v. Classica Cruise Operator Ltd. Inc., alleges violations of the Telephone Consumer Protection Act (TCPA). The filing includes a complaint, proposed summons, and other initial procedural documents.

Jang v. The Hartford - ERISA Labor Case Filing

A new civil case, Jang v. The Hartford, was filed in the U.S. District Court for the Northern District of California on March 19, 2026. The case is based on a federal question and falls under the Labor: E.R.I.S.A. nature of suit category. The initial complaint and case management order have been filed.

Clark v. City of Richmond - Civil Rights Case

A new civil rights case, Clark v. City of Richmond, was filed in the U.S. District Court for the Northern District of California on March 19, 2026. The case was removed from Contra Costa County Superior Court. The filing fee was $405.

Baldwin v. UNUM Life Insurance Company of America - ERISA Case

A new civil ERISA case, Baldwin v. UNUM Life Insurance Company of America, was filed in the U.S. District Court for the Northern District of California. The case was filed on March 19, 2026, and involves a complaint against UNUM Life Insurance Company of America.

NLG v. Uber Technologies - Personal Injury Case Filed

A new civil case, NLG (R.J.) v. Uber Technologies, Inc. et al., was filed in the U.S. District Court for the Northern District of California on March 19, 2026. The case is classified as a civil case based on diversity jurisdiction and involves a claim for personal injury.

Boylett v. Meta Platforms - Contract Dispute

A new civil case, Boylett v. Meta Platforms, Inc. et al., was filed on March 19, 2026, in the U.S. District Court for the Northern District of California. The case involves a contract dispute and was filed by JEFFREY BOYLETT.

Rusow v. Jolie Skin Company - Civil Fraud Case

A civil fraud case, Rusow v. Jolie Skin Company, Inc., was filed on March 19, 2026, in the U.S. District Court for the Northern District of California. The case involves allegations of fraud, with plaintiffs Kourtney Rusow and Arnetta Williams initiating the suit against Jolie Skin Company, Inc.

Johnson v. San Bruno County Jail - Civil Rights Prisoner Condition

A new civil case, Johnson v. San Bruno County Jail et al., was filed in the U.S. District Court for the Northern District of California on March 19, 2026. The case, identified by Case Number 3:26-cv-02257-AGT, alleges violations under the Civil Rights Act concerning prison conditions.

Casper v. Ford Motor Company - Civil Case Filing

A new civil case, Casper v. Ford Motor Company, was filed in the U.S. District Court for the Northern District of California on March 19, 2026. The case involves claims of contract and product liability, with Ford Motor Company filing a notice of removal from Santa Clara Superior Court.

Hession v. AMP Z Inc. - Labor Dispute Filing

A new civil case, Hession v. AMP Z Inc., was filed in the U.S. District Court for the Northern District of California on March 19, 2026. The case involves a labor dispute and was removed from Marin County Superior Court by defendant AMP Z Inc. The filing fee was $405.

WMKS-J.P. v. Uber Technologies, Inc. - Civil Complaint Filed

A new civil complaint was filed on March 19, 2026, in the U.S. District Court for the Northern District of California, case number 3:26-cv-02416, by WMKS-J.P. against Uber Technologies, Inc. The case is based on a Federal Question and falls under the category of 'P.I.: Other' for the nature of the suit.

Young v. City & County of San Francisco - Civil Rights

A new civil rights case, Young v. City & County of San Francisco, was filed on March 19, 2026, in the U.S. District Court for the Northern District of California. The complaint alleges civil rights violations against the City and County of San Francisco and other defendants. An initial case management scheduling order has been issued.

M.J. v. United States of America et al - Civil Rights Case

A new civil rights case, M.J. v. United States of America et al, was filed in the U.S. District Court for the Northern District of California on March 19, 2026. The case involves a claim related to civil rights, with the U.S. government listed as a defendant. The filing includes a complaint, proposed summons, and a motion to proceed under a pseudonym.

Ferguson v. Bank of America, N.A. - Civil Case Filing

A new civil case, Ferguson v. Bank of America, N.A., was filed in the U.S. District Court for the Northern District of California on March 19, 2026. The case was removed from San Francisco Superior Court and involves a contract dispute. Bank of America, N.A. is the defendant.

Hattich v. Ua Local 342 et al - Civil Rights Case

A civil case titled Hattich v. Ua Local 342 et al was filed in the U.S. District Court for the Northern District of California on March 19, 2026. The case involves a Notice of Removal from a California Superior Court, citing Federal Question basis and Civil Rights: Other as the nature of suit. The filing fee was $405.

Driggs v. Mission Area Health Associates - Civil Case Filing

A new civil case, Driggs v. Mission Area Health Associates, was filed in the U.S. District Court for the Northern District of California on March 19, 2026. The case involves a Notice of Removal from a California Superior Court, indicating a federal question basis for jurisdiction.

Center for Investigative Reporting v. ICE - FOIA Case

The Center for Investigative Reporting has filed a Freedom of Information Act (FOIA) lawsuit against U.S. Immigration and Customs Enforcement (ICE) in the U.S. District Court for the Northern District of California. The case was filed on March 19, 2026, and seeks access to government records.

Test v. Test - Civil Case Filing

A new civil case, Test v. Test, was filed in the U.S. District Court for the Northern District of California on March 19, 2026. The case is classified as a Diversity action with a Nature of Suit for Personal Injury and Product Liability.

Yonan v. Home Depot U.S.A., Inc. - Civil Rights Jobs Case

A civil rights jobs case titled Yonan v. Home Depot U.S.A., Inc. was filed in the U.S. District Court for the Northern District of California. The case was removed from Contra Costa Superior Court by Home Depot U.S.A., Inc. on March 19, 2026.

Doe v. Principal Life Insurance Company - ERISA Labor Dispute

A new civil case, Doe v. Principal Life Insurance Company, was filed in the U.S. District Court for the Northern District of California on March 19, 2026. The case involves an ERISA labor dispute and was filed by Jane Doe against Principal Life Insurance Company.

Holmes v. Pathways Society - Civil Rights Case Filing

A new civil case, Holmes v. Pathways Society, was filed on March 19, 2026, in the U.S. District Court for the Northern District of California. The case is categorized under Civil Rights and involves the U.S. Government as a defendant. The filing includes a complaint and a motion to proceed in forma pauperis.

Civil Rights Case Filed Against City of San Jose

A new civil rights case has been filed against the City of San Jose in the U.S. District Court for the Northern District of California. The case, identified by case number 5:26-cv-02418, was filed on March 19, 2026, with a complaint filed by Emiliano Ontiveros.

IRS: Carbon Offset Credits Must Be Included in Gross Income

The IRS Associate Chief Counsel issued guidance clarifying that operators of offset projects must include the value of carbon offset credits granted by the California Air Resources Board (CARB) in their gross income. This advice addresses the tax treatment of credits issued under California's Cap-and-Trade Program.

IRS Memo on Source of Gain from Stock Dispositions

The IRS issued Associate Chief Counsel Advice AM2024-005 clarifying the source of gain from certain stock dispositions for U.S. citizens who become bona fide residents of Puerto Rico. The memo addresses situations involving S corporations and partnerships, providing specific conclusions on whether such gains are considered derived from Puerto Rico sources for tax exclusion purposes.

IRS Memo on Periodic Adjustments and Arm's Length Standard

The IRS issued Associate Chief Counsel Advice Memorandum AM2025-001 to clarify guidance on periodic adjustments and the arm's length standard under Section 482. This memo updates prior advice and addresses how taxpayers can overcome periodic adjustments by invoking the general arm's length standard or best method rule.

IRS Advice on Treaties for Branch Profits Tax on Hybrid Entities

The IRS has issued Associate Chief Counsel Advice (AM 2025-002) regarding the application of U.S. income tax treaties to the branch profits tax for hybrid entities. The advice clarifies the extent of treaty relief available for foreign entities that are fiscally transparent in their home country but treated as corporations for U.S. tax purposes, specifically addressing scenarios involving U.S. permanent establishments and U.S.-Country Y tax treaties.

IRS Guidance on Section 4960 Excise Tax Refund Claims

The IRS issued a Generic Legal Advice Memorandum (GLAM) clarifying that remuneration paid by a tax-exempt organization (ATEO) to a covered employee is subject to the Section 4960 excise tax on excess remuneration, even if the organization is part of an affiliated group with a covered health insurance provider. The GLAM states that reliance on prior reasoning that would exempt such remuneration is not a reasonable interpretation of the statute.

IRS Legal Memo on Disclosure Statement and IRC Section 6103

The IRS issued Field Attorney Advice (FAA) GL-104768-24 addressing disclosure of partner personal information within partnership tax proceedings. The memo clarifies when sharing such information is permissible under IRC Section 6103, distinguishing between information received from outside the IRS and information generated internally.

IRS Memo on Statute of Limitations for 1120F SFR

The IRS Field Attorney Advice memo clarifies that a foreign corporation that incorrectly filed as a domestic insurance company (Form 1120-PC) but should have filed as a foreign corporation (Form 1120-F) will have the same statute of limitations as the incorrectly filed return. This applies even if the IRS files the Form 1120-F under IRC § 6020(b).

IRS Legal Advice: NOL Carryback After Spin-Off

The IRS Office of Chief Counsel issued Field Attorney Advice stating that a taxpayer should not be allowed to allocate cumulative income from certain subsidiaries to a successor entity after a spin-off transaction if those subsidiaries remained owned by the taxpayer. This advice clarifies that such an allocation would be an inappropriate expansion of the Separate Return Limitation Year (SRLY) limitation.

IRS Field Attorney Advice: LLC Units Transfer to Tax-Exempt Entity

The IRS issued Field Attorney Advice (FAA) regarding a purported transfer of LLC units to a tax-exempt entity. The advice concludes that the transfer lacks economic substance and should not be respected for federal income tax purposes, meaning partnership income allocated to the transferred interests is taxable to the transferors.

IRS Legal Advice on Net Operating Loss Deductions

The IRS Office of Chief Counsel has issued legal advice regarding a taxpayer's application for a tentative refund based on a net operating loss (NOL) carryback. The advice addresses the taxpayer's NOL deduction claim, which stems from losses incurred by an S corporation and relates to a bankruptcy case.

MARAD Foreign Vessel Coastwise Trade Request - ALOLKOY

The Maritime Administration (MARAD) has received a request for the use of the foreign vessel ALOLKOY in U.S. coastwise trade. This notice serves to inform the public and solicit potential objections or comments regarding this request.

MMS Environmental Assessment for Proposed Oil and Gas Lease Sale 216

The Minerals Management Service (MMS) has issued a Notice of Preparation for an Environmental Assessment (EA) regarding proposed Oil and Gas Lease Sale 216, tentatively scheduled for March 2011. The agency is seeking public comments on significant environmental impacts and alternatives to inform the EA process.

FMCSA Renews Driver Exemptions for Epilepsy and Seizure Disorders

The Federal Motor Carrier Safety Administration (FMCSA) has renewed exemptions for five individuals from medical requirements related to epilepsy and seizure disorders. These exemptions allow individuals with a history of seizures taking anti-seizure medication to continue operating commercial motor vehicles in interstate commerce.

FMCSA Driver Qualification Exemption Renewal Notice

The Federal Motor Carrier Safety Administration (FMCSA) is announcing the renewal of exemptions for 16 individuals from the hearing requirement for interstate commercial motor vehicle drivers. These exemptions allow hard of hearing and deaf individuals to continue operating CMVs. The agency is also requesting comments on these renewals.

FMCSA Renews Epilepsy Exemptions for CMV Drivers and Seeks Comments

The FMCSA has renewed exemptions for five individuals from the medical requirements for commercial motor vehicle drivers concerning epilepsy or conditions causing loss of consciousness. These exemptions allow individuals with a history of seizures taking anti-seizure medication to continue operating CMVs. The agency is also requesting public comments on these renewals.

FMCSA: Renewal of Exemptions for Hard of Hearing CMV Drivers

The Federal Motor Carrier Safety Administration (FMCSA) is renewing exemptions for 16 individuals from the hearing requirement for interstate commercial motor vehicle drivers. These exemptions allow hard of hearing and deaf individuals to continue operating CMVs in interstate commerce. The agency is requesting comments on these renewals.

IRS Action on Decision: Backup Withholding Liability Statute of Limitations

The IRS issued an Action on Decision regarding backup withholding liability and the statute of limitations. The Fifth Circuit held that the limitations period for assessing backup withholding liability begins to run upon the filing of Form 1040 and Form 1099-MISC, even if payee TINs are omitted. The IRS disagrees with this interpretation.

IRS: CSX Corp. relocation benefits excludable under RRTA

The IRS has issued an Action on Decision disagreeing with the Eleventh Circuit's interpretation of the Railroad Retirement Taxation Act (RRTA). The IRS will not follow the court's ruling that certain relocation benefits paid by CSX Corp. were excludable from RRTA taxation as business expenses. This decision indicates the IRS's continued stance on taxing such benefits.

Tax Refund for Crude Oil Exports Under Export Clause

The IRS has issued an Action on Decision regarding Trafigura Trading LLC v. United States, addressing whether a tax refund is due for crude oil exports due to the Export Clause of the U.S. Constitution. The case concerns the constitutionality of the tax funding the Oil Spill Liability Trust Fund.

IRS Action on Decision: Complex Media, Inc. v. Commissioner

The IRS has issued an Action on Decision regarding Complex Media, Inc. v. Commissioner. The decision clarifies that a taxpayer is bound by the form of a series of transactions as implemented, resulting in assets received having a carryover basis without a step-up. This action addresses the tax treatment of a Section 351 transaction and subsequent redemption.

Green Rock LLC v. IRS: Notice 2017-10 Invalidated Under APA

The Eleventh Circuit affirmed a lower court ruling invalidating IRS Notice 2017-10, which identified certain syndicated conservation easement arrangements as "listed transactions." The court found the notice invalid under the Administrative Procedure Act for failing to undergo notice-and-comment rulemaking procedures. This decision impacts the IRS's ability to designate listed transactions through sub-regulatory guidance.

In re Det. of M.E. - Indigent Defense Caseload Limits

The Washington Supreme Court ruled that caseload limits in the Standards for Indigent Defense following CrR 3.1 are mandatory. The court also addressed trial court orders requiring the King County Department of Public Defense (DPD) to provide counsel in civil commitment cases, reversing in part orders pertaining to the King County Executive.

State v. Calloway - Washington Supreme Court Opinion

The Washington Supreme Court issued an opinion in State v. Calloway, addressing the constitutionality of the state's harassment statute in light of the U.S. Supreme Court's decision in Counterman v. Colorado. The court held that the statute is constitutional as it allows for a mens rea standard of recklessness, which aligns with the Counterman ruling.

MSPB Seeks Input for Merit Systems Studies

The U.S. Merit Systems Protection Board (MSPB) is seeking public suggestions for its research agenda on Federal workforce issues. Submissions are due by July 1, 2019, and are intended to help MSPB identify key topics for studies ensuring merit system principles are upheld.

Pipeline Safety: Sable Offshore Corp. Special Permit Request

The Pipeline and Hazardous Materials Safety Administration (PHMSA) is seeking public comment on a special permit request from Sable Offshore Corp. regarding pipeline safety. The notice provides a 14-day comment period for interested parties to submit their views.

Inventory completion notice for University of Hawai'i-West O'ahu

Inventory completion notice for University of Hawai'i-West O'ahu

Notice of Inventory Completion: Mercyhurst University

The National Park Service has issued a notice of inventory completion regarding human remains held by Mercyhurst University in Erie, PA. This notice is part of the process under the Native American Graves Protection and Repatriation Act (NAGPRA). Repatriation may occur on or after April 20, 2026.