2023-06-26 Sherlock Holmes and Tax Research

This week we look at:

• IRS ends COVID-19 relief for high deductible health plans effective for plan years ending after 12/31/24
• Taxpayer fails in attempt to get IRS permission to make a late §475(f) mark to market election
• Taxpayer who filed Tax Court petition 11 seconds too late due to technology challenges has petition dismissed
• Sherlock Holmes on tax research