Monthly Archives: June 2026

According to Laws360, Ireland's payments to the U.S. for intellectual property showed a dramatic increase between 2020 and 2026, indicating that IP development returned to the U.S. after the implementation of the 2017 Tax Cuts and Jobs Act, the head of a Washington-based think tank said.

Daniel Bunn, president and CEO of the Tax Foundation, presented a chart to those attending a tax conference hosted by the United States Council for International Business in Washington, D.C., that showed IP payments from Ireland to the U.S. between 2008 and 2026. Those payments, according to the illustration, were well below €10 trillion ($11.4 trillion) between 2008 and 2019 and then jumped to over €40 trillion by 2026.

The information, Bunn said, shows the effect of both the 2017 tax act, which, among other changes, lowered the top U.S. corporate tax rate to 21% from 35%  and the elimination of a popular tax planning strategy known as the double Irish Dutch sandwich. The structure, whereby European sales were routed through a head office with no employees or physical presence, was used by many large U.S. technology companies to avoid withholding taxes in Europe.

O'Reilly, deputy head of the OECD's tax policy and statistics division and head of its business and international taxes unit, addressed the impact of the global minimum tax, for which the first returns from companies are due at the end of the month. At this point, he said, it is too early to assess how well the regime is working.

Nearly 140 countries agreed to the 15% minimum tax, known as Pillar Two, in 2021, and a deal reached in January exempts the U.S. from the provision with the understanding that it imposes its own minimum tax requirements. The January agreement recognized that the U.S. tax regime — and potentially others — could operate "side by side" with Pillar Two.

O'Reilly said "Let's wait and see whether the rule … that we are now putting into place or happened in the last couple of years is really working," he said. "It's not time yet, because we have not yet seen the full effects of the rules that are in place."

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According to Henley Private Wealth Migration Report 2026, 2026 is shaping up to be a record-breaking year for millionaire migration internationally. The latest edition of this annual report introduces the Global Wealth Mobility Framework, revealing how tax, policy, geopolitics, and international access are reshaping the competition to attract millionaires on the move.

According to the report, Singapore, Italy, Switzerland, Greece, Hong Kong, and New Zealand are emerging as some of the most attractive destinations for internationally mobile wealth in 2026, while the United Kingdom, Germany, France, Norway, and South Korea are facing growing competitiveness pressures as tax reforms, fiscal uncertainty, and policy shifts prompt wealthy individuals and families to reassess their options.

Millionaire migration is more than a trend—it’s a barometer of global confidence, policy effectiveness, and the shifting sands of economic opportunity. The fastest-growing wealth markets are often those that attract migrating millionaires or are emerging tech hubs, highlighting the crucial role of mobility in wealth creation.

As 2026 unfolds, the global map of wealth is being redrawn, one millionaire at a time.

According to CNBC the top reason why Americans abroad want to dump their U.S. citizenship include:

• Nearly 1 in 4 American expatriates say they are “seriously considering” or “planning” to ditch their U.S. citizenship, a survey from Greenback Expat Tax Services finds.  
• About 9 million U.S. citizens are living abroad, the U.S. Department of State estimates.
• More than 4 in 10 who would renounce citizenship say it’s due to the burden of filing U.S. taxes, the Greenback poll shows.

Should I Stay or Should I Go?

Need Advise on Expatriation?

 

Contact the Tax Lawyers at 

Marini & Associates, P.A.   

for a FREE Tax Consultation contact us at:

www.TaxAid.com or www.OVDPLaw.com 
or Toll Free at 888-8TaxAid (888) 882-9243

Read more at: Tax Times blog

On June 8, 2026, a federal judge in Massachusetts vacated President Trump’s controversial $100,000 “fee” on certain H‑1B petitions, calling it an unauthorized tax on U.S. employers and setting it aside under the Administrative Procedure Act. The decision in State of California et al. v. Markwayne Mullin et al., Civil No. 25‑13829‑LTS, is a major win for employers that rely on high‑skilled foreign talent.

What was the $100,000 H‑1B fee?

In 2025, the administration issued a proclamation titled “Restriction on Entry of Certain Nonimmigrant Workers,” supported by DHS and USCIS guidance, that effectively imposed a $100,000 charge on certain H‑1B petitions. The payment applied to petitions filed on or after September 21, 2025 for H‑1B workers abroad without a valid H‑1B visa, including many cases forced into consular processing after USCIS denied a change of status, extension, or amendment.

Although labeled as a “monetary penalty,” the measure operated as a six‑figure, per‑petition cost on employers seeking to fill key roles with foreign professionals.

Why did the court strike it down?

Judge Leo Sorokin held that the $100,000 assessment is, in substance, a tax on U.S. employers rather than a regulatory fee or penalty. Under the Constitution, Congress—not the President—holds the taxing power, and the government could not point to any statute in the immigration laws that clearly delegates authority to impose this kind of tax.

Because the proclamation and implementing policy exceeded that authority, the court found them unlawful and set them aside under the APA. In short, the administration cannot use immigration powers to create a new revenue‑raising tax on H‑1B employers.

What does this mean for your H‑1B strategy?

For now, USCIS may not collect or enforce the $100,000 fee in any case covered by the decision, and the vacatur applies nationwide. Employers planning H‑1B hiring for the upcoming fiscal year, or managing consular‑processing cases for workers abroad, can move forward without budgeting for an extra $100,000 per petition under this policy.

The administration is expected to appeal, but there is no indication of any stay currently in place. That makes this a critical moment to reassess stalled hiring plans, dust off postponed petitions, and confirm that your immigration counsel is leveraging the ruling to eliminate unnecessary costs and delays.

Our take

This decision is a reminder that even in the immigration arena, there are constitutional limits on how far the executive branch can go in shifting tax burdens onto employers. If your company paused H‑1B filings because of the $100,000 assessment—or if you have questions about pending cases that were caught up in the proclamation—now is the time to revisit those decisions with experienced counsel.

Need Tax Advice ?

     Contact the Tax Lawyers at

for a FREE Tax HELP Contact us at:
www.TaxAid.com or www.OVDPLaw.com
or Toll Free at 888 8TAXAID (888-882-9243)

Sources:

1.       https://www.casemine.com/judgement/us/6a2a4305174bb89f9fdb1b67                         

2.      https://www.linkedin.com/posts/kevin-andrews-esquire_state-of-california-et-al-v-markwayne-mullin-activity-7470357757221838848-Oy1x

3.      https://www.murrayosorio.com/news/2026/june/district-court-judge-strikes-down-trump-s-100k-p/                    

4.      https://www.vitallaw.com/news/immigration-d-mass-president-s-100k-h-1b-visa-fee-struck-down-as-unauthorized-tax/eld0140b76471c80e49a8a30f26f6a6e28aed             

5.       https://cgrs.uclawsf.edu/en/our-work/litigation/ma-v-mullin

6.      https://www.cliniclegal.org/resources/clinic-court-watch-federal-immigration-case-updates-january-2026

7.       https://media.cadc.uscourts.gov/opinions/docs/2026/04/25-5243-2170245.pdf

8.      https://www.nwirp.org/our-work/impact-litigation/assets/DVD/192isoforruling.pdf

9.      https://oag.ca.gov/system/files/attachments/press-docs/151 Pls Mot to Enforce.pdf

10.   https://www.instagram.com/reel/DZVvBWDP1af/

11.    https://immigrationlitigation.org/wp-content/uploads/2025/03/1-DVD-Complaint.pdf

12.   https://innovationlawlab.org/case

13.   https://www.cliniclegal.org/resources/clinic-court-watch-federal-immigration-case-updates-1

14.   https://www.murrayosorio.com/news/2026/june/district-court-judge-strikes-down-trump-s-100k-p/       

15.    https://www.vitallaw.com/news/immigration-d-mass-president-s-100k-h-1b-visa-fee-struck-down-as-unauthorized-tax/eld0140b76471c80e49a8a30f26f6a6e28aed      

16.   https://www.casemine.com/judgement/us/6a2a4305174bb89f9fdb1b67 

17.    https://www.linkedin.com/posts/kevin-andrews-esquire_state-of-california-et-al-v-markwayne-mullin-activity-7470357757221838848-Oy1x

18.   https://marcom.com/9-common-marketing-job-titles/

19.   https://www.indeed.com/career-advice/finding-a-job/marketing-job-titles

20.  https://www.ama.org/marketing-news/marketing-job-titles/

21.   https://www.uschamber.com/co/run/human-resources/marketing-job-titles

22.   https://scalearmy.com/blog/job-titles-in-marketing/

23.   https://www.aha.io/roadmapping/guide/marketing/marketing-job-titles

24.  https://www.reddit.com/r/marketing/comments/15d1dwm/whats_your_marketing_job_title_and_what_do_you/

25.   https://creativeartsandmedia.wvu.edu/online-programs/ccam-online-muse/2024/08/29/8-job-titles-in-digital-marketing-communications

26.  https://www.pce.uw.edu/news-features/articles/in-demand-marketing-roles

Read more at: Tax Times blog

Most taxpayers—and even many advisors—assume that IRS representation always begins and ends with Form 2848, Power of Attorney and Declaration of Representative. In ordinary circumstances, that is correct. A valid Form 2848, signed by a competent taxpayer, is the standard mechanism for authorizing representation before the IRS.

The IRS Office of Professional Responsibility (OPR) has explained how taxpayers and their representatives can use a durable power of attorney when a taxpayer becomes physically or mentally incompetent and cannot sign an IRS Form 2848, Power of Attorney and Declaration of Representative, to authorize representation. A pre-existing durable power of attorney can grant authority, but the representative must still file a Form 2848 on the taxpayer's behalf to specify the tax matters involved. (OPR Alert Issue Number: 2026-15, 5/19/2026)

But what happens when the taxpayer can no longer sign?

This situation arises more often than expected, particularly with aging clients, sudden illness, or cognitive decline. Once a taxpayer loses legal capacity, they cannot execute a Form 2848. At that point, without prior planning, families and advisors may find themselves unable to act on the taxpayer’s behalf in dealing with the IRS.

Durable Power of Attorney: The Critical Backstop

A properly drafted durable power of attorney (DPOA) can solve this problem—but only if it is in place before incapacity occurs.

A DPOA allows an appointed agent (attorney-in-fact) to act on behalf of the principal even after the principal becomes incapacitated. While these documents are commonly used in estate planning, their importance in tax matters is often overlooked.

However, not all DPOAs are sufficient for IRS purposes.

The IRS has specific procedural requirements under 26 CFR § 601.503 (see Publication 216). Most standard DPOAs do not include the detailed elements required for direct IRS representation—such as:

·         Specific tax matters (e.g., income tax, civil penalties)

·         Form numbers (e.g., Form 1040, Form 709)

·         Tax years or periods

Because of this, a DPOA alone is typically not enough to fully substitute for Form 2848.

How It Works in Practice

Even if a DPOA lacks the required specificity, it can still be used effectively.

The key is this:
The agent named in the durable power of attorney can complete and sign Form 2848 on behalf of the incapacitated taxpayer.

This approach bridges the gap between the broad authority granted under state law and the IRS’s procedural requirements.

That said, one condition is critical—the DPOA must authorize tax matters. Ideally, it should explicitly reference “federal taxes” or grant broad authority covering financial and tax decisions. A generic or narrowly drafted power of attorney may not be sufficient.

What Happens Without a Valid DPOA?

If no valid DPOA exists—or if it is too limited—the situation becomes significantly more complex.

In those cases, the representative may need to be appointed as a fiduciary through a court proceeding (e.g., guardian or conservator). Only after that appointment can the individual:

·         Act on behalf of the taxpayer, and

·         Notify the IRS using Form 56 (Notice Concerning Fiduciary Relationship)

This process is time-consuming, costly, and entirely avoidable with proper planning.

Practical Planning Takeaways

For practitioners advising individuals or closely held business owners, a few best practices stand out:

·         Ensure every client has a durable power of attorney in place before incapacity.

·         Confirm that the document explicitly includes authority over federal tax matters.

·         Coordinate estate planning documents with tax representation needs.

·         Educate clients that a DPOA does not replace Form 2848—but enables it when capacity is lost.

A small drafting oversight today can create major procedural barriers later.

The Bottom Line

Form 2848 remains the primary tool for IRS representation—but it depends on the taxpayer’s capacity to sign. A durable power of attorney ensures that this authority does not disappear when it is needed most.

For tax professionals, integrating DPOA review into client onboarding and periodic check-ins is a simple step that can prevent significant complications down the road.

Need Tax Advice ?

     Contact the Tax Lawyers at

for a FREE Tax HELP Contact us at:
www.TaxAid.com or www.OVDPLaw.com
or Toll Free at 888 8TAXAID (888-882-9243)

Read more at: Tax Times blog