
Current Federal Tax Developments
Weekly update on federal income tax developments
2025-09-15 QBI Deduction, W-2 Wages and Section 280E
byEdward K. Zollars, CPA (Arizona)
This week we look at:
Court Frowns on Professional’s Use of Randomly Generated Social Security Numbers
Understanding the “Placed in Service” Rule for Electric Vehicle Credits
Advisers Found to Owe Treble Damages to Impacted Taxpayers
W-2 Wages and the Qualified Business Income Deduction Under Section 280E
Trust Fund Recovery Penalties and Refund Claim Timeliness in Richter v. The United States
An audio version of this week’s update can be streamed or downloaded below.
Articles on this week’s updates can be downloaded as a PDF via the link below:

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A podcast devoted to current developments in federal taxes geared toward CPAs in tax practice.