This week we look at:

• Section 7508A(d) and Interest on Pre-COVID-19 Disaster Tax Deficiencies

• The Soroban Capital Partners SECA Tax Controversy

• Pleading Requirements for the Employee Retention Credit (Tapestry Senior Housing)

• ERC Causation and the Essential Business Hurdle (RAAM Construction)

• The Section 530A Transfer Tax Safe Harbor (Rev. Proc. 2026-25)

• Penalty Supervisory Approval Verification in CDP (Besicorp Group)

• Retroactive ERC Deadlines & Constitutional Challenges

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

You can download a copy of the stories for this week’s updates and the slides for this week from the link below:

• Current Federal Tax Developments July 6, 2026 Articles

• July 6, 2026 Slides