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2026-02-16 Hallucinations Enter the Tax Court

Published 2 months, 2 weeks ago
Description

This week we look at:

  • TEFRA Jurisdiction and the "Limited Partner" Exception
  • Artificial Intelligence and Substantiation
  • Section 183 Profit Motive
  • Rebate vs. Nonrebate Refunds
  • Substantiation and Civil Fraud
  • Consolidated Return Jurisdiction

Copyright 2026, Thomas, Zollars & Lynch Ltd.

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