Policy Library

Opioids, such as heroin, fentanyl, and some prescription pain medications (including morphine and oxycodone), are substances that act on receptors in the body important in regulating pain and emotion....

On July 19, the Third Circuit held in Culp v. Commissioner that the filing deadline in 26 U.S.C. § 6213(a) is nonjurisdictional and can be extended under certain circumstances. Section 6213(a) gives m...

The federal courts issue hundreds of decisions every week in cases involving diverse legal disputes. This Sidebar series selects decisions from the past week that may be of particular interest to fede...