2025-09-02 Better Late Than Never R&E Procedural Relief cover art

2025-09-02 Better Late Than Never R&E Procedural Relief

2025-09-02 Better Late Than Never R&E Procedural Relief

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This week we look at:

  • Federal Circuit Ruling Finds Limits on Executive Authority to Impose Tariffs Under IEEPA
  • Introduction to OBBBA R&E Expenditure Procedures
  • Sixth Circuit Realigns on Tax Court Jurisdiction
  • Innocent Spouse Relief: Walsh v. Commissioner Overview
  • Taxpayer Precluded from Challenging Liability: Sullivan v. Commissioner
  • 60-Day IRA Rollover Waiver in a Fraud Scenario
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In the spirit of reconciliation, Audible acknowledges the Traditional Custodians of country throughout Australia and their connections to land, sea and community. We pay our respect to their elders past and present and extend that respect to all Aboriginal and Torres Strait Islander peoples today.