The continuing issues with the security of taxpayer information, both at the IRS and with employers start off this week's discussion.  The discussion then moves on to two different cases, decided one day apart by the Tax Court, looking at the problems taxpayers run into if they try to argue substance over form and what is and is not a substance over form argument.  Finally this week's program looks at the IRS's request for comments on implementing the new partnership audit regime.

PDF of Articles - Current Federal Tax Developments March 14, 2016