Tristan Navera, Bloomberg Law: Three Must-Watch Litigation Issues for Tax Professionals in 2026:

A deluge of legal challenges to Trump administration actions in 2025 are likely to generate rulings next year that will reshape many areas of federal tax law and could alter how the IRS conducts business.

The administration issued a slew of new policies in 2025, many of which garnered legal attacks on multiple fronts. Practitioners say the anticipated rollout of additional tax policy changes in 2026 will spur even more litigation.

How those cases play out—in terms of shaping both precedent and public opinion—will likely change the enforcement of tax laws.