This week we look at:

• Syndicated Conservation Easements and the Valuation Conundrum: An Analysis of T.C. Memo. 2026-36
• Analysis of Garcia-Rojas v. Franchise Tax Board: The Limits of the Unitary Business Doctrine for Sole Proprietors
• An Analysis of the Reinstated Significant Issue Letter Ruling Program Under Revenue Procedure 2026-21
• The "Byers Rule" and the Administrative Procedure Act
• Jurisdictional Time Bars and the Timely Mailing Rule: An Analysis of Dunlap v. United States
• Temporary Import Surcharges and Executive Authority: A Review of the Court of International Trade's Ruling