This week we look at:

• IRS begins 2023’s Dirty Dozen Tax Scams with problematical ERC refund claims

• IRS announces position on evaluating when a non-fungible token is a collectible

• C corporation not allowed to take home office expenses for owner-employee’s home

• IRS email reminder that BBA opt-outs must be made on original returns

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

The slides and links for this week’s broadcast can be downloaded below:

2023-03-27 Current Federal Tax Developments