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This week we look at:

Massachusetts Source Income and the Sale of Stock by a Nonresident
Navigating the Valuation Landscape: Insights from Pierce v. Commissioner
Personal Liability for Corporate Sales and Use Tax: An Analysis of Matter of the Appeal of B. Wageman
Navigating the IRS’s ERC Claim Processing Moratorium and "Risking" Procedures
Jurisdictional Prerequisites in Tax Refund Suits: A Case Study of Estate of Robert F. Armitage, Deceased v. The United States
Dependency Claims and Child Tax Credits: A Look at Correll v. Commissioner
WT Art Partnership LP v. Commissioner: Charitable Contribution Deductions and Valuation Pitfalls
Zajac v. Commissioner: Disallowance of Numerous Deductions and Upholding Penalties
Hampton v. Commissioner: Public Policy and Disallowance of Shareholder Loss Deduction
Revised SIFL Rates for Valuation of Noncommercial Flights: Revenue Ruling 2025-9
IRS Provides Limited Penalty Relief for Certain Micro-Captive Disclosure Statements
The Demise of DeFi Broker Reporting: An Analysis of H.J. Res. 25

2025-04-16 A Very Busy Week as the Deadline Approached

Federal Tax Update Podcast

2025-04-16 A Very Busy Week as the Deadline Approached