https://www.currentfederaltaxdevelopments.com/podcasts/2026/7/12/2026-07-13-a-week-of-final-regulations
Transitioning from First Time Abate (FTA) to Automatic Exemption from Penalty (AEP)Strict Enforcement of Tax Refund Statutes of LimitationsEmployee Retention Credit (ERC) Refund Claims & Pleading StandardsPandemic-Era Persistence of New York's Convenience of the Employer RuleInvalidity of Treasury Regulation Section 1.951A-2(c)(5)Non-Shareholder Capital Contributions vs. CompensationFinal Section 1035 Exchange & Corporate Reorganization RegulationsReclassification of Abusive CRAT Structures as Listed TransactionsThe National Taxpayer Advocate’s Perspective on AEP