Current Federal Tax Developments

This week we look at:

• Required Minimum Distribution Regulations Delay

• CDP Proceedings and Underlying Liabilities

• Section 743(b) Adjustments and Economic Substance

• Assessability of Section 6038(b) Penalties

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• 2026-03-02 Current Federal Tax Developments

• Slides

This week we look at:

• Supreme Court Invalidates Executive Tariffs Under IEEPA

• Special Depreciation Allowance Under the OBBBA

• CAMT Adjustments and Relief

• Circuit Split on Third-Party Fraud

• Valuation and Penalties in Syndicated Conservation Easements

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• Current Federal Tax Developments 2026-02-23

• Slides Current Federal Tax Developments 2026-02-03

This week we look at:

• TEFRA Jurisdiction and the "Limited Partner" Exception

• Artificial Intelligence and Substantiation

• Section 183 Profit Motive

• Rebate vs. Nonrebate Refunds

• Substantiation and Civil Fraud

• Consolidated Return Jurisdiction

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• Current Federal Tax Developments 2026-02-15

• Slides for 2026-02-15

This week we look at:

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• 2026-02-09 Current Federal Tax Developments Articles

• 2026-02-09 Slides

This week we look at:

• Challenging the Presumption of Delivery (CDP Cases)

• Bank Deposits & Conduit Theory

• Mandates Under Executive Order 14247 (Notice CP53E)

• IRS Implementation of Executive Order 14247 - (FS 2026-02)

• Federal Priority Statute Liability

• FASIT Structure & Substantial Compliance

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• 2026-02-02 Current Federal Tax Developments

• 2026-02-02 Slides for Current Federal Tax Developments

This week we look at:

• ERC Refund Suits and Challenges to IRS Notice 2021-20

• Section 6015(f) Equitable Relief and Attribution of Income

• Financial Disability Tolling under § 6511(h)

• Distinguishing "Tax Loss" for Sentencing vs. Restitution

• Implementation of Qualified Overtime Deductions (OBBBA)

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• Text - 2026-01-26 Current Federal Tax Developments

• Slides - 2026-01-26 Current Federal Tax Developments Slides

This week we look at:

• SE Tax Liability for Limited Partners (Sirius Solutions)

• Whistleblower Awards and "Collected Proceeds"

• Statutory Construction of Section 168(k) Amendments

• Updated Safe Harbor Explanations for Section 402(f)

• Modernized Group Tax Exemption Framework

• Tax-Exempt Status of Supplemental Military Housing Allowances

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2026-01-19 Current Federal Tax Developments

This week we look at:

• IRS Announces Filing Season Overview & Timeline

• A Charity Loses Its §501(c)(3) Status After Forgetting to Perform Virtually Any Exempt Activities

• Taxpayer Loses a Large Charitable Contribution Deduction Based on Lack of Substantiation

• Second Circuit Concurs With Other Circuits on Willfulness for FBAR Penalties

• Tax Court Found Summary Assessment Invalid in Premium Tax Credit Case

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2026-01-10 Current Federal Tax Developments

This week we look at:

• Standard Mileage Rates & Notice 2026-10

• 2026 Procedural Updates - Annual Revenue Procedures

• Qualified Passenger Vehicle Loan Interest (QPVLI) Proposed Regulations

• Estate of Spenlinhauer v. Commissioner Late Filing and More

• Bargain Sale of For-Profit colleges to a Non-Profit (501(c)(3))

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2026-01-05 Current Federal Tax Developments

This week we look at:

• Executive Action on Marijuana Scheduling and IRC § 280E

• State Paid Family and Medical Leave (PFML) Programs

• Estimated Tax Relief for Qualified Farmland Sales

• IRC § 163(j) Interest Limitation Updates

• Premium Tax Credit (PTC) Revisions

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2025-12-29 Current Federal Tax Developments