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"Disparate Impact" Theory Available In Age Discrimination Cases

Client Alert | less than 1 min read | 04.07.05

Resolving a split in the circuit courts, a divided Supreme Court in Smith v. City of Jackson, (Mar. 30, 2005) held that the "disparate impact" theory of liability, which does not require a showing of discriminatory intent, applies to claims asserted under the Age Discrimination in Employment Act (ADEA). However, the Court noted that "the scope of disparate-impact liability under ADEA is narrower" than under Title VII of the Civil Rights Act of 1964, due to statutory language in ADEA that permits employers to take "otherwise prohibited" employment action where the "differentiation is based on reasonable factors other than age," such as seniority or rank.

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Client Alert | 3 min read | 10.10.25

New Post Appeals Mediation Pilot Program

On October 1, 2025, the IRS Independent Office of Appeals launched a two-year pilot program to make Post Appeals Mediation (PAM) more attractive and accessible to taxpayers. See IRS Announcement 2025-10. The new PAM pilot program offers taxpayers the opportunity to be assigned to a new Appeals team, which is otherwise unconnected to the underlying case, who will represent the original Appeals team in the mediation session. The assignment of the new Appeals team does not begin a new appeals process but rather is intended to help facilitate an expedited and impartial look at the underlying case with the goal of further exploring all potential paths to resolution prior to litigation....