This week we look at:

  • Court Upholds IRS’s Employee Retention Credit Guidance
  • Taxpayer Files in US District Court as the IRS’s Failure to Act on its Appeal Was Causing the Statute of Limitations to Run Out
  • IRS Updates K-2 and K-3 Filing Requirements FAQ, Expands Exceptions to Filing
  • Taxpayer Advocate Releases Fiscal Year 2026 Objectives Report to Congress
  • Trust Fund Recovery Penalties: A Case Study on "Responsible Person" and "Willfulness" Under 26 U.S.C. § 6672
Direct download: 2025-06-30_ERC_Issues_Return_to_Court.mp3
Category:general -- posted at: 10:23am EST

This week we look at:

  • Schwartz v. Commissioner: The Critical Role of Estimated Tax Compliance in Collection Due Process Determinations
  • Cano v. Commissioner: Validity of Notice of Deficiency and Address Errors
  • Key Differences Between House and Senate Tax Provisions in Reconciliation Process to Date
Direct download: 2025-06-23_Senate_Finance_Committee_Tax_Provision_Draft_Issued.mp3
Category:general -- posted at: 3:42pm EST

This week we look at:

  • Understanding Automatic Accounting Method Changes-Revenue Procedure 2025-23
  • Accounting Method Changes in Conmac Investments, Inc.
  • Conservation Easements in Glade Creek Partners, LLC
  • Tax Treaty Exemptions in Kramarenko v. Commissioner
  • Tax Refund Litigation & Variance Doctrine in Shleifer v. U.S.
  • Tax Court Jurisdiction in Commissioner v. Zuch
  • Digital Asset Reporting & Withholding in Notice 2025-33
Direct download: 2025-06-16_The_Case_of_the_Vanishing_Levy.mp3
Category:general -- posted at: 6:09pm EST

This week we look at:

  • Navigating Corporate Alternative Minimum Tax (CAMT)
  • Conservation Easement Valuation & Penalties: A Warning from Tax Court
  • Collection Due Process (CDP) & Offers in Compromise (OICs): Lessons from Tax Court
  • Accuracy-Related Penalties: Navigating Negligence and Insufficient Professional Reliance
  • Understanding Treasury’s Request for Information on Modernizing Federal Payments
  • Worthlessness vs. Discharge: A Ninth Circuit Examination of Bad Debt Deductions Concurrent with COD Income
Direct download: 2025-06-09_Worthlessness_vs_Cancellation_of_Debt_Are_Not_the_Same.mp3
Category:general -- posted at: 1:56pm EST

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