Current Federal Tax Developments

Edward Zollars, CPA

Weekly update on federal income tax developments

  1. 2026-02-09 Another Former Spouse Ends Up With a Jackpot When Her Ex-Spouse Dies Due to ERISA

    49M AGO

    2026-02-09 Another Former Spouse Ends Up With a Jackpot When Her Ex-Spouse Dies Due to ERISA

    A lesson in making sure your beneficiaries are updated in ERISA covered plans following a divorce, the iRS issues guidance attacking a Charitable LLC shelter and more.

  2. 2026-02-02 Paper Refund Checks-Notices and Patience Now

    JAN 31

    2026-02-02 Paper Refund Checks-Notices and Patience Now

    IRS issues guidance on tax refunds notices for taxpayers who don't provide bank account information, taxpayers successfully overcome presumption of delivery of a Notice of Deficiency and more.

  3. 2026-01-26 Court Allows ERC Claim to Go Forward-But Throws Out APA Challenge

    JAN 25

    2026-01-26 Court Allows ERC Claim to Go Forward-But Throws Out APA Challenge

    ERC suit allowed to move forward without having a specific government order identified in filing but APA challenges thrown out, the IRS issues an FAQ on the OBBBA overtime deduction and more.

  4. 2026-01-19 Fifth Circuit Reverses Tax Court on SE Income for State Law Limited Partners

    JAN 18

    2026-01-19 Fifth Circuit Reverses Tax Court on SE Income for State Law Limited Partners

    Fifth Circuit throws out functional test on self-employment income for a limited partner, IRS restarts group tax exemption process and more.

  5. 2026-01-12 IRS Announces Opening of E-Filing Season for Individuals

    JAN 10

    2026-01-12 IRS Announces Opening of E-Filing Season for Individuals

    IRS announces January 26 as the start date for electronic filing for individual returns, IRS found to make a procedural error in a premium tax credit case and more.

  6. 2026-01-05 Proposed Regulations on New Car Loan Interest Deduction

    JAN 3

    2026-01-05 Proposed Regulations on New Car Loan Interest Deduction

    IRS releases proposed regulations on vehicle interest, standard mileage rates for 2026 published and more.

  7. 2025-12-29 Marijuana Rescheduling Restarts After Long Pause

    12/28/2025

    2025-12-29 Marijuana Rescheduling Restarts After Long Pause

    Marijuana rescheduling proposed regulation finalization moves back into the fast lane after a year, which would remove §280E as an issue for cannabis businesses and two update Fact Sheets for OBBBA changes.

  8. 2025-12-22 Initial Scholarship Granting Organization Guidance Issued

    12/19/2025

    2025-12-22 Initial Scholarship Granting Organization Guidance Issued

    IRS releases initial guidance on Scholarship Granting Organizations (SGO) in preparation for 2027 tax credits, OICs and cannabis businesses and more.

See All (99)

4.7
out of 5
68 Ratings

About

Weekly update on federal income tax developments

Information

You Might Also Like