Current Federal Tax Developments
Weekly update on federal income tax developments
2026-02-16 Hallucinations Enter the Tax Court
This week we look at:
TEFRA Jurisdiction and the “Limited Partner” Exception
Artificial Intelligence and Substantiation
Section 183 Profit Motive
Rebate vs. Nonrebate Refunds
Substantiation and Civil Fraud
Consolidated Return Jurisdiction
An audio only version of this week’s update can be streamed or downloaded below:
The slides and articles for this week’s updates can be downloaded as PDFs below:
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A podcast devoted to current developments in federal taxes geared toward CPAs in tax practice.
