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Articles by Laura Azebu
Senate Begins Consideration Of Budget Reconciliation Legislation After Releasing Updated Legislative Text
SJ Steptoe LLP More In more than 100 years of practice, Steptoe has earned an international reputation for vigorous representation of clients before governmental agencies, successful advocacy in litigation and arbitration, and creative and practical advice in structuring business transactions. Steptoe has more than 500 lawyers and professional staff across the US, Europe and Asia.
Senate Finance Committee Releases Its Version Of The One Big Beautiful Bill
SJ Steptoe LLP More In more than 100 years of practice, Steptoe has earned an international reputation for vigorous representation of clients before governmental agencies, successful advocacy in litigation and arbitration, and creative and practical advice in structuring business transactions. Steptoe has more than 500 lawyers and professional staff across the US, Europe and Asia.
DC Circuit Reverses Debated Tax Court Decision In Rawat
The DC Circuit recently reversed the Tax Court's decision in Rawat v. Commissioner, a case involving a nonresident's sale of an interest in a partnership owning inventory.
Treasury, IRS Phase In Implementation Of Digital Asset Information Reporting
On June 28, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released final regulations and other transitional guidance implementing information reporting by digital asset brokers under section 6045. The rules are effective for transactions occurring on or after January 1, 2025 for which brokers are required to file Forms 1099-DA (Digital Asset Proceeds from Broker Transactions) in early 2026.
Offshore And Out Of Mind: Reporting Foreign Assets And Gifts
Partner Lauren Azebu authored an article titled "Offshore and Out of Mind: Reporting Foreign Assets and Gifts" for The Tax Adviser. This article provides a comprehensive guide on the federal tax reporting requirements for US taxpayers with foreign assets, business interests, and gifts. She emphasizes that ignorance of these reporting obligations can lead to severe civil and criminal penalties.
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