Top 5 PTAB Decisions of 2020
Latest from Ropes & Gray - Page 2
21 Privacy and Cybersecurity Issues for 2021
Many of the key policy debates that we expected to happen in 2020 seemed to be essentially frozen for the year as we all responded to the horrors of COVID and the seismic political shifts across the globe. So what does this new year hold for us? We hope for a return to normalcy as vaccinations spread across the globe, a new Administration takes the reins in DC, and the UK continues to negotiate the…
Busy New Year: Predicted IRS Enforcement Trends in 2021
In a recent Bloomberg Tax article, tax partner and tax controversy group co-founder Kat Gregor, tax controversy counsel Elizabeth Smith and tax controversy associate Isabelle Farrar examine seven potential areas of focus for IRS enforcement in 2021, including TCJA-related audits and increased partnership tax compliance.…
Phase 4 Stimulus Package—Highlight of Certain Key Tax-Related Provisions in the Phase 4 Stimulus Package
On December 21, 2020, a bipartisan agreement was reached on the Consolidated Appropriations Act 2021 (Phase 4 Stimulus), in furtherance of the fourth phase of the federal government’s response to the COVID-19 crisis. (The bill was passed on December 21, 2020 by both the House of Representatives and the Senate.) The key tax provisions of the Phase 4 Stimulus are summarized in this Alert, and include an expansion of the employee retention credit, an additional…
Upcoming & Noteworthy Tax Controversy Events
Virtual ABA 2021 Midyear Tax Meeting: Brittany Cvetanovich will moderate “The Future of Impact Investment Funds” panel during the virtual ABA Midyear Tax Meeting on January 28, 2021. The panel will examine the current state of impact investment funds in light of a new adverse ruling issued to a fund manager that sought tax-exempt status.
Virtual UT Law 2021 Nonprofit Organizations Institute: Brittany Cvetanovich moderated a session on “Impact Investing” during the UT…
Meet the US’s New Federal IoT Cybersecurity Law
On Friday, December 4, 2020, H.R. 1668, the Internet of Things (IoT) Cybersecurity Improvement Act of 2020, was signed into law. The bipartisan bill was sponsored by Senators Mark Warner (D-VA) and Cory Gardner (R-CO) in the Senate and Representatives Robin Kelly (D-IL), and Will Hurd (R-TX) in the House. The new law will require IoT devices “owned or controlled” by the federal government to meet minimum security standards that address network vulnerabilities,…
Supreme Court Hears Oral Argument to Address Circuit Split under the CFAA
On November 30, 2020, the Supreme Court held oral argument in Van Buren v. United States to determine the scope of criminal liability under the Federal Computer Fraud and Abuse Act (CFAA), 18 U.S.C. 1030. The court’s decision may resolve a circuit split and have far-reaching implications for the scope of civil and criminal liability under the CFAA. The key point of dispute under the CFAA is whether a person “exceeds authorized access” of a…
UK Information Commissioner Publishes New Data Sharing Code of Practice
On 17 December 2020, the UK Information Commissioner’s Office (ICO) published its new Data Sharing Code of Practice, as required under the Data Protection Act 2018 (DPA18).
The new Code provides practical guidance for controllers that share personal data with other controllers on how to ensure that data sharing complies with applicable data protection requirements. The new Code is a statutory code and updates the ICO’s previous data sharing code, which was published in 2011.…
PTAB Adds 314(a) Precedent to Clarify Value of Estoppel Stipulations
Use of Facial Recognition Technology Increasing
Despite concerns expressed by regulators and privacy activists, the use of facial recognition technology appears to be on the rise and is becoming increasingly common in everyday life as a result of various different issues.
One recent example of the use of such technology involves the Southern Cooperative, which has reportedly trialed certain facial recognition technology in a number of Co-op stores over the last few months. The technology, developed by Facewatch, notifies staff of…