Current Federal Tax Developments
Weekly update on federal income tax developments
2025-04-21 Hobby Horse Problems
This week we look at:
Navigating the 90-Day Deadline for Employment Tax Redeterminations: The Belagio Fine Jewelry, Inc. Case and Equitable Tolling
GWA, LLC v. Commissioner: Substance Over Form and the Nuances of Tax Elections for Disregarded Entities
Notice 2025-23: Treasury and IRS Signal Withdrawal of Basis Shifting TOI Regulations and Related Penalties
Hobby Loss and Failure to File: A Deep Dive into Himmel v. Commissioner
An audio version of this week’s broadcast can be streamed or downloaded below:
Articles on this week’s developments can be downloaded as a PDF below:
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A podcast devoted to current developments in federal taxes geared toward CPAs in tax practice.
