This week we look at:

• Court Frowns on Professional’s Use of Randomly Generated Social Security Numbers

• Understanding the “Placed in Service” Rule for Electric Vehicle Credits

• Advisers Found to Owe Treble Damages to Impacted Taxpayers

• W-2 Wages and the Qualified Business Income Deduction Under Section 280E

• Trust Fund Recovery Penalties and Refund Claim Timeliness in Richter v. The United States

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

Articles on this week’s updates can be downloaded as a PDF via the link below:

2025-09-15 Current Federal Tax Developments