Safdieh v. Commissioner - Tax Penalty Assessment

The Second Circuit Court of Appeals ruled that the Commissioner of Internal Revenue may assess penalties for failing to report foreign business control under I.R.C. § 6038(b) through administrative assessment, overturning a Tax Court decision. This decision impacts how the IRS collects these specific penalties.

SBK ART LLC v. Akin Gump Strauss Hauer & Feld LLP - Discovery for Foreign Litigation

The Second Circuit affirmed a district court's order granting SBK ART LLC's petition for discovery in aid of foreign litigation under 28 U.S.C. §1782. The court held that the district court did not abuse its discretion in allowing discovery from Akin Gump Strauss Hauer & Feld LLP, even though the documents sought might not be directly discoverable from the foreign client.

Rutile Titanium Dioxide from China Anti-dumping Investigation Initiated

The UK Trade Remedies Authority has initiated an anti-dumping investigation into rutile titanium dioxide originating from China. The investigation covers pigments and preparations containing a minimum of 80% titanium dioxide. Interested parties can register to participate.

Colorado Bill on Legal Notice Publication Rules

Colorado's SB26-061 proposes changes to legal notice publication rules for counties lacking a legal newspaper. The bill aims to remove publication period requirements for newspapers to be considered legal and to expand alternatives for notice publication.

Colorado Bill Changes to Higher Education Statutes

Colorado Bill SB26-078 proposes changes to statutes governing institutions of higher education. Key modifications include procedures for fiscal impact information sharing, data policies and coordination, capital construction project thresholds, and bond requirements for the University of Colorado. The bill also mandates the creation of a data advisory group.

Colorado Bill: Increase GVWR for Child Restraint System Requirements

Colorado Bill SB26-026 proposes to increase the gross vehicle weight rating (GVWR) limit for passenger vehicles requiring child restraint systems from 10,000 pounds to 16,000 pounds. The bill is currently under consideration in the 2026 Regular Session.

Colorado Designates March as Arts Education Month

The Colorado General Assembly has designated March as Arts Education Month through Senate Resolution SR26-003. This resolution passed the Senate with a unanimous vote and aims to recognize the importance of arts education within the state's educational system.

Colorado Bill Limits Minimum Lot Size for Single-Family Homes

Colorado Bill HB26-1114 proposes to limit the minimum lot size for single-family homes to 2,000 square feet, effective October 1, 2031. The bill also prohibits restrictive lot dimensions that prevent single-family home construction on such small lots. It applies to subject jurisdictions within Colorado.

Colorado Agricultural Property Tax Definitions Clarification

Colorado Bill SB26-010 seeks to clarify definitions for agricultural property taxation. It broadens the definitions of 'ranch' and 'farm' to emphasize predominant use for monetary profit and pasture-based operations.

Colorado Bill: Hiring Preference for Coal Transition Workers

Colorado Bill SB26-052 establishes a hiring preference for coal transition workers for certain businesses in coal transition communities. The bill also expands investment options for public entities managing just transition funds. It requires covered businesses to make good faith efforts to hire qualified coal transition workers.