This week we look at:

• IRS sends out a batch of 20,000 ERC rejection letters

• Employer files suit claiming IRS ERC guidance violated the Administrative Procedures Act

• SCOTUS hears oral arguments in the Moore case

• Draft K-2/K-3 instructions are published with no major changes to the domestic filing exception for 2023

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

A PDF with the slides and links for this week can be downloaded below:

2023-12-11 Current Federal Tax Developments