This week we look at:

• Conservation Easement Deductions: A Critical Review of Rock Cliff Reserve, LLC

• Portability Election Pitfalls: A Deep Dive into Estate of Rowland and DSUE Requirements

• Understanding Equitable Tolling in Tax Court: Insights from Boechler, P.C. v. Commissioner

• A Critical Review of Veribest Vesta, LLC v. Commissioner of Internal Revenue: Implications for Conservation Easement Valuations

• Understanding Withholding and Reporting for Uncashed Retirement Plan Distribution Checks: A Review of Rev. Rul. 2025-15

• Fifth Circuit Affirms Tax Court’s Disallowance of Micro-Captive Insurance Deductions: An Analysis of Swift v. Commissioner

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

You can download the articles on this week’s developments via the link below:

2025-07-21 Current Federal Tax Developments