https://vimeo.com/1165157007?share=copy&fl=sv&fe=ci
https://www.currentfederaltaxdevelopments.com/podcasts/2026/2/15/2026-02-16-hallucinations-enter-the-tax-court
TEFRA Jurisdiction and the "Limited Partner" ExceptionArtificial Intelligence and SubstantiationSection 183 Profit MotiveRebate vs. Nonrebate RefundsSubstantiation and Civil FraudConsolidated Return Jurisdiction