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2026-02-09 Another Former Spouse Ends Up With a Jackpot When Her Ex-Spouse Dies Due to ERISA

This week we look at:

The "Charitable LLC" Tax Shelter Section 280E Bars ERC for Cannabis Businesses TEFRA Intervention by Majority Partners R&D Cre…

1 week ago

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2026-02-02 Paper Refund Checks Notices and Patience Now

This week we look at:

Challenging the Presumption of Delivery (CDP Cases) Bank Deposits & Conduit Theory Mandates Under Executive Order 14247 (Notic…

2 weeks ago

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

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 Dis…

3 weeks ago

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2026-01-19 Fifth Circuit Reverses Tax Court on SE Income for State Law Limited Partners

This week we look at:

SE Tax Liability for Limited Partners (Sirius Solutions) Whistleblower Awards and "Collected Proceeds" Statutory Construction …

4 weeks ago

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2026-01-05 Proposed Regulations on New Car Loan Interest Deduction

This week we look at:

Standard Mileage Rates & Notice 2026-10 2026 Procedural Updates - Annual Revenue Procedures Qualified Passenger Vehicle Loan I…

1 month, 1 week ago

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2025-12-29 Marijuana Rescheduling Restarts After Long Pause

This week we look at:

Executive Action on Marijuana Scheduling and IRC § 280E State Paid Family and Medical Leave (PFML) Programs Estimated Tax Reli…

1 month, 2 weeks ago

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2025-12-22 Initial Scholarship Granting Organization Guidance Issued

This week we look at:

Section 25F Advance Elections Unreported Income & The "Missing Witness" Constitutionality of Penalties Post-Jarkesy Section 28…

1 month, 3 weeks ago

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2025-12-15 Postmark Date Risk Due to USPS Change

This week we look at

USPS Changes to Postmark Date System H.R. 1491: Disaster Related Extension of Deadlines Act Capitalization Priorities: Temnorod…

2 months ago

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2025-12-08 Initial Details Released on Trump Accounts

This week we look at:

Notice 2025-68 – Implementation of Trump Accounts Draft Form 4547 – Elections and Filing Mechanics Notice 2025-70 – The OBBBA …

2 months, 1 week ago

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2025-11-24 Tips and Overtime Form 1040 Reporting Reiief

This week we look at:

Innocent Spouse Relief Determination Standards Adjustments to Medicare Parts A, B, and D Equitable Distribution vs. Alimony (P…

2 months, 3 weeks ago

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