This week we look at:

• Nominal S Corporation Ownership and the Abuse Exception
• Recapping the ERC via Section 7405
• Civil Actions Constructive Dividends, Formalities, and Civil Fraud
• CDP Hearings, Offer-In-Compromise, and RCP Calculations
• Professional Responsibility and Responsible AI Use
• Rigorous Proof for ERC "Partial Suspension" Claims

This week we look at:

• Relief from Ineffective S Corporation and QSub Elections
• Procedural and Jurisdictional Limits in Challenging IRS Guidance
• Medicaid Gross Receipts, Cohan Estimations, and Professional Reliance
• Standards and Deceit in Supervised Release
• Transitional Guidance on Qualified Opportunity Zones

This week we look at:

• Application of New Section 68 to Trusts and Estates
• Assessing the Risks of Hindsight in Late § 475(f)(1) Elections
• The Eradication of the 5% Safe Harbor (Clean Energy)
• Limits of § 2036(a) and Tax-Motivated Transfers
• Section 183 Hobby Losses & Penalties
• New Section 25F Education Freedom Tax Credit

This week we look at:

• Proposed Increase to Estate Tax Closing Letter User Fee
• Divergent Causation Standards for ERC Eligibility
• Valuation Extremes in Conservation Easements
• Substantiating Mortgage Interest Deductions
• Taxation of Cryptocurrency Staking Rewards
• Section 4960 and "Covered Employees"
• FBAR Compliance and IRS Agent Authority

This week we look at:

• Procedural Timeliness & Automatic Extensions

• Spousal IRA Rollovers Through Estates and Trusts

• Collateral Estoppel and the "Innocent" Spouse

• Improper Corporate Deductions and Fraud

• Implementation of "Trump Accounts"

• 2027 Inflation Adjustments (HSA, HRA, DPCSA)

This week we look at:

• Equitable Relief for Erroneous Tax Refunds: An Analysis of the Fourth Circuit's Reversal in LaRosa v. Commissioner

• Final Regulations Modify Information Reporting for Section 751(a) Partnership Interest Exchanges

• The Impermeable Reach of Section 6672: Joint and Several Trust Fund Liability and the Demise of the Delegation Defense

• The Taxpayer Due Process Enhancement Act (H.R. 6506): A Crucial Legislative Response to Commissioner v. Zuch

• Demystifying Notice 2026-33: Comprehensive Guidance on Qualified Long-Term Care Distributions under the SECURE 2.0 Act

• IRS Action on Decision: Decoding the Service's Limited Acquiescence on Mandatory COVID-19 Postponements and the Road Ahead in Kwong

This week we look at:

• Technical Analysis of the Proposed Regulations Establishing Excepted Fertility Benefits
• Analysis of the IRS Time-Limited Settlement Initiative for Conservation Easement Disputes
• Strict Compliance with Contemporaneous Written Acknowledgment Requirements in Charitable Land Contributions
• Transferee Tax Liability and the Consequences of Willful Blindness: An Analysis of Dillon Trust Company v. United States

This week we look at:

• Syndicated Conservation Easements and the Valuation Conundrum: An Analysis of T.C. Memo. 2026-36
• Analysis of Garcia-Rojas v. Franchise Tax Board: The Limits of the Unitary Business Doctrine for Sole Proprietors
• An Analysis of the Reinstated Significant Issue Letter Ruling Program Under Revenue Procedure 2026-21
• The "Byers Rule" and the Administrative Procedure Act
• Jurisdictional Time Bars and the Timely Mailing Rule: An Analysis of Dunlap v. United States
• Temporary Import Surcharges and Executive Authority: A Review of the Court of International Trade's Ruling