Category Archives: Government Settlement Payments

Tax Reform Impacts Resolutions of False Claims Act Enforcement Actions

The tax reform law passed in December 2017 establishes requirements and conditions for the tax deductible treatment of payments made to the government to resolve enforcement actions. See 26 U.S.C. § 162(f) (2018); see also Pub. L. No. 115-97, § 13306, H.R. 1 (Dec. 22, 2017). The new provisions hold important implications for defendants… Read More »