2025-10-13 2026 Tax Year Inflation Numbers Published

This week we look at:

• Updated SIFL Rates for Noncommercial Employer-Provided Flights
• Supervisory Approval, Reasoned Decision Making, and the Limits of APA Review in Tax Court
• Tax Exemption Denial for a Gated Community HOA by the Tax Court
• Cancellation-of-Indebtedness Income Timing and the Variance Doctrine
• IRS Contingency Planning: Operational Impact on Tax Practice and Filing Season Preparedness
• 2026 Inflation Adjustments for Tax Professionals
• Accounting Method Failures and Income Reconstruction
• The Concrete Injury Requirement in ERTC Consultant Litigation