This week we look at:

  • Tax Court finds they have no authority to review the IRS notice for certification of seriously delinquent tax debt to State Department
  • IRS publishes warning signs for employers to use to identify ERC scams
  • Fourth Circuit finds that Section 7502 fully supplants common law mailbox rule for filing documents
Direct download: 2023-05-30_Failure_to_File_Claim_Via_Certified_Mail_Was_a_Bad_Idea.mp3
Category:general -- posted at: 6:39pm EDT

This week we look at:

  • Supreme Court rules in favor of IRS on issue of when notice must be sent when the IRS issues a third-party summons
  • IRS agent gets distracted by small issues, fails to investigate potentially much larger one and it costs the IRS at Tax Court
  • IRS announces 2024 HSA and excepted benefit HRA inflation adjusted amounts


Direct download: 2023-05-22_Supreme_Court_and_IRS_Giving_Notice_of_Summons.mp3
Category:general -- posted at: 7:14pm EDT

This week we look at:

  • IRS email discusses issues that arise with payroll tax refunds when a PEO is involved who itself has unpaid tax liabilities
  • Letter ruling provides that Forms 1099-C must be filed by a credit union due to writing off certain debts as part of a legal settlement
  • IRS plans to add more detail to partnership K-1 liability disclosures on 2023 returns
Direct download: 2023-05-15_The_PEO_and_Your_ERC_Refund.mp3
Category:general -- posted at: 5:31pm EDT

This week we look at:

  • IRS issues CCA making clear how strict the §125 substantiation rules are
  • Taxpayer’s lack of documentation forces him to accept preparer’s gross gambling winnings and limits his gambling loss deduction
  • Tax Courts finds that last second rule for filing a Tax Court petition is not the same as for returns filed via eFile

Copyright, Kaplan, Inc.

Direct download: 2023-05-08_Time_Zones_and_Timely_Electronic_Filings.mp3
Category:general -- posted at: 7:04pm EDT






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