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2026-01-26 Court Allows ERC Claim to Go Forward-But Throws Out APA Challenge

Published 3 weeks ago
Description

This week we look at:

  • ERC Refund Suits and Challenges to IRS Notice 2021-20
  • Section 6015(f) Equitable Relief and Attribution of Income
  • Financial Disability Tolling under § 6511(h)
  • Distinguishing "Tax Loss" for Sentencing vs. Restitution
  • Implementation of Qualified Overtime Deductions (OBBBA)
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