This week we look at:

• Yet another PLR requested for missed QSST election after S shares moved to trust following death of a shareholder

• Tax preparer’s conviction for willfully filing false returns upheld on appeal despite his argument he had doing what he did for years

• Letters to taxpayer from IRS Appeals did not extend the time to file suit for a claim for refund

• A partnership had properly elected to use BBA audit provisions early, rendering IRS FPAA invalid

An audio only update for htis week’s session can be streamed or downloaded below:

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

2024-05-27 Current Federal Tax Developments