This week we look at:

• IRS ends COVID-19 relief for high deductible health plans effective for plan years ending after 12/31/24

• Taxpayer fails in attempt to get IRS permission to make a late §475(f) mark to market election

• Taxpayer who filed Tax Court petition 11 seconds too late due to technology challenges has petition dismissed

• Sherlock Holmes on tax research

And audio only version of this week’s update can be streamed or downloaded below:

A copy of the slides can be downloaded below:

2023-06-26 Current Federal Tax Developments