2020-09-14 What is Not Part of a Signature

This week we look at:

• A California decisions discusses the concept of domicile for state residency status
• IRS publishes special per diem rates for FY 2020/2021, including high-low rates
• Medicaid coverage of COVID-19 testing and diagnostic services is not minimum essential coverage
• Tax Court looks at the effective date for a change in innocent spouse provisions
• An IP PIN ruled not to be part of the signature for an electronically filed tax returns

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