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Client Alert: Kwong and the July 10 Deadline: Why Advisors Should Flag Protective Refund Claims This Week

• For most affected taxpayers, a protective claim on Form 843 must be filed by July 10, 2026 to preserve the right to a refund
• The IRS has formally accepted only a narrow 60-day postponement, so claims relying on the full period should be filed protectively and may have to be litigated
• Kwong v. United States treats federal tax deadlines that fell between January 20, 2020 and July 10, 2023 as postponed, opening a path to recover penalties and interest paid during the COVID-19 disaster period

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Client Alert: 2026 Health Care Fraud Takedown Includes Virginia and a Renewed Focus on Medicaid Cases

On June 23, 2026, the Department of Justice announced the 2026 National Health Care Fraud Takedown, which it described as the largest coordinated health care fraud enforcement action in its history. The aggregate figures are substantial: charges against 455 defendants, including roughly 90 doctors and other licensed professionals, tied to more than $6.5 billion in allegedly false claims. The action spanned 56 federal districts and 45 states and territories and, notably, drew the participation of 50 state Medicaid Fraud Control Units, which is the most the Department has ever assembled for a single takedown. 

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Client Alert: Two Tracks, One Defendant

Why the Supreme Court and a Missouri Class Action Decide Roundup’s Price Together

Bayer is defending Roundup on two tracks at once, and the market should read them together. On one track, the Supreme Court will decide in Monsanto Co. v. Durnell whether federal pesticide law bars a state failure-to-warn verdict the EPA never required. On the other, a Missouri state court is weighing a proposed $7.25 billion class settlement that would resolve most of the remaining cases by contract. The ruling sets the rule. The settlement sets the number. Neither is independent of the other.

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Client Alert: HUD Changes Course: Are Emotional Support Animal Accommodations No Longer Required?

On May 22, 2026, the U.S. Department of Housing and Urban Development (“HUD”) issued an enforcement memorandum permanently rescinding the 2020 guidance on assistance animals and establishing new criteria for evaluating complaints brought under the federal Fair Housing Act (“FHA”) for animal-related reasonable accommodation requests. Under the new criteria, the Office of Fair Housing and Equal Opportunity (“FHEO”) will only find probable cause and prosecute complaints if the animal in question has been individually trained to provide assistance directly related to an individual’s disability. This change raises significant questions for community association boards and managers about their ongoing duty to grant reasonable accommodations for emotional support animals under the FHA.