Federal Tax Policy, M&A, and Litigation in 2025: What Business Owners Need to Know.

As political and economic uncertainty continues to dominate the national conversation, business owners and investors must remain vigilant — especially when it comes to tax planning, federal compliance, and deal execution. At Spizzirri Law LLC, we specialize in navigating these complexities, ensuring your legal strategy is as dynamic as today’s environment demands.

A Shifting Political Landscape Brings Tax Uncertainty

With Republicans in control of Congress and Democrats struggling with leadership questions heading into 2026, federal tax reform is in limbo. This kind of gridlock often leads to aggressive enforcement rather than clear guidance — something our litigation team is seeing firsthand. If your business is preparing for a merger, restructuring, or acquisition, now is the time to proactively review your tax position. Legislative ambiguity shouldn’t derail your growth plans.

Small Businesses Feel the Squeeze — And the IRS Is Watching

According to the latest Kiplinger economic outlook, business optimism is declining, especially among small and mid-sized companies. Concerns over inflation, labor shortages, and tariffs are being compounded by increased scrutiny from federal tax authorities.

Key issues include:

• Rising concern over tax treatment of domestic vs. imported goods

• Increased enforcement around R&D tax credits and depreciation deductions

• More audits targeting businesses involved in cross-border transactions

Our firm stands ready to defend your interests and help you build defensible strategies that can stand up to federal review.

Mergers & Acquisitions Activity Amid Inflation and Rising Rates

Despite a challenging interest rate environment — with rates expected to end 2025 near 4.5% — M&A activity continues in distressed and consolidating industries. Companies in logistics, aviation, and manufacturing are exploring acquisitions to stay competitive.

Spizzirri Law LLC supports clients through:

• Structuring tax-advantaged deals

• Due diligence to mitigate post-close tax and regulatory risk

• Litigation readiness in contentious or competitive transactions

Smart legal structuring today prevents costly legal battles tomorrow.

Looking Ahead to the 2026 Elections

All signs point to a possible Democratic rebound in Congress next year. While no one can predict tax policy shifts with certainty, our firm helps clients prepare for all scenarios — from new corporate minimum tax policies to enhanced capital gains enforcement. If your legal strategy depends on what happens in Washington, it’s time to future-proof your position.

Economic headwinds are creating both risk and opportunity. With decades of experience in tax litigation, transactional law, and regulatory defense, Spizzirri Law LLC is committed to guiding clients through this period of change with confidence and clarity.

Thanks for reading and remember if your business is preparing for a transaction, facing audit risk, or needs counsel on federal tax matters we are here to help.

MD

Reference: The Kiplinger Letter: Forecast for Executives and Investors- Vol. 102, No. 22