This week we look at:

• IRS and OPR issue separate warnings on ERC claims

• Ninth Circuit reverses Seaview Holdings LLC decision after en banc hearing, partnership return not forwarded to Ogden was never filed

• IRS gives financial institutions RMD notice relief

• S corporation accidentally ended its status by revising its LLC operating agreement

An audio only version of this week’s broadcast can be downloaded below:

You can download a copy of the slides with links to documents.

2023-03-13 Current Federal Tax Developments