This week we look at:

• Conservation Easement Valuation and Highest and Best Use

• Trust Fund Recovery Penalty (TFRP) Application

• California Residency and Taxpayer Burden of Proof

• OBBBA Information Reporting Transition Relief

• SCOTUS Oral Argument on IEEPA Tariffs

• Conservation Easement Timing and Penalties

• Digital Asset Broker Reporting FAQ Guidance

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

Articles for this week’s updates can be downloaded as a PDF below:

2025-11-10 Current Federal Tax Developments