This week we look at

• Taxpayers can’t rely on paid preparer as reasonable cause for late filing, even when using electronic filing

• IRS could assert negligence penalty (and obtain supervisory approval) after failing to obtain approval for substantial underpayment penalty

• IRS makes “temporary” electronic signature program permanent by moving it into the Internal Revenue Manual

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

The slides and links to documents for this week’s update can be downloaded at:

2023-10-30 Current Federal Tax Developments