This week we look at:

• SE Tax Liability for Limited Partners (Sirius Solutions)
• Whistleblower Awards and "Collected Proceeds"
• Statutory Construction of Section 168(k) Amendments
• Updated Safe Harbor Explanations for Section 402(f)
• Modernized Group Tax Exemption Framework
• Tax-Exempt Status of Supplemental Military Housing Allowances

This week we look at:

• Standard Mileage Rates & Notice 2026-10
• 2026 Procedural Updates - Annual Revenue Procedures
• Qualified Passenger Vehicle Loan Interest (QPVLI) Proposed Regulations
• Estate of Spenlinhauer v. Commissioner Late Filing and More
• Bargain Sale of For-Profit colleges to a Non-Profit (501(c)(3))

This week we look at:

• Executive Action on Marijuana Scheduling and IRC § 280E
• State Paid Family and Medical Leave (PFML) Programs
• Estimated Tax Relief for Qualified Farmland Sales
• IRC § 163(j) Interest Limitation Updates
• Premium Tax Credit (PTC) Revisions

This week we look at:

• Section 25F Advance Elections
• Unreported Income & The "Missing Witness"
• Constitutionality of Penalties Post-Jarkesy
• Section 280E & Offers-in-Compromise
• Substantiating Bad Debt & NOLs

This week we look at

• USPS Changes to Postmark Date System
• H.R. 1491: Disaster Related Extension of Deadlines Act
• Capitalization Priorities: Temnorod v. Commissioner
• Notice 2026-5: HSA Expansion Under OBBBA
• Fulfillment by Amazon (FBA) and "Doing Business"
• Substantiation Failures: Mirch v. Commissioner

This week we look at:

• Notice 2025-68 – Implementation of Trump Accounts
• Draft Form 4547 – Elections and Filing Mechanics
• Notice 2025-70 – The OBBBA Scholarship Tax Credit
• Alioto v. Commissioner – Corporate Distinctness

This week we look at:

• Innocent Spouse Relief Determination Standards
• Adjustments to Medicare Parts A, B, and D
• Equitable Distribution vs. Alimony (Pre-TCJA)
• Implementation of the Section 139L Interest Exclusion
• OBBBA Deductions for Tips and Overtime Compensation for 2025 returns

This week we look at:

• Annual Adjustments to Retirement Plan Limitations
• Ensuring Investment Trust Status for Digital Asset Staking Entities
• Examining Penalties in Microcaptive Transactions
• Ownership Requirements for Non-Business Theft Losses
• Defining the Scope of I.R.C. § 172(b)(3) Carryback Waivers