This week we look at:

• Employee Retention Credit Refunds in Bankruptcy

• Lawsuit Settlement Enforcement and Tax Disclosure Obligations

• Operational Test Failure: Commercial Activities and Private Benefit

• IRS E-File Suspension Authority

• Taxation of International Investment Losses

• Collection Due Process Analysis

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

A PDF with this week’s articles for the updates can be found at:

2025-10-20 Current Federal Tax Developments