This week we look at

• USPS Changes to Postmark Date System

• H.R. 1491: Disaster Related Extension of Deadlines Act

• Capitalization Priorities: Temnorod v. Commissioner

• Notice 2026-5: HSA Expansion Under OBBBA

• Fulfillment by Amazon (FBA) and "Doing Business"

• Substantiation Failures: Mirch v. Commissioner

An audio only update can be downloaded or streamed below:

Articles on this week’s updates can be downloaded as a PDF below.

2025-12-15 Current Federal Tax Developments