Treasury and IRS Propose Racial Nondiscrimination Regulations for Private Schools

By Richard M. Corn, Laura Gavioli, Martin T. Hamilton, Amanda H. Nussbaum & Lylah Paine

September 22, 2026

Introduction

On September 4, 2026, the U.S. Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) published proposed regulations (the “Proposed Regulations”) that would revoke the tax-exempt status of a private school if it adopts, maintains, or enforces a policy or practice that discriminates on the basis of race, color, or national…

Tax Talks

Recent Federal Privilege Ruling Related to AI Tools Has Implications for Routine Tax Advisor Arrangements

By Margaret A. Dale, Richard M. Corn, Laura Gavioli, Nolan Goldberg, Martin T. Hamilton, Amanda H. Nussbaum, Peter Cramer & Edward Wang

February 20, 2026

On February 10, 2026, Judge Jed Rakoff of the Southern District of New York ruled in United States v. Heppner that documents generated through a consumer version of Anthropic’s Claude AI were not protected by the attorney-client privilege or the work-product doctrine under the circumstances presented. The decision appears to be the first to squarely…