For this week of April 11, 2016 in Current Federal Tax Developments we look at:

IRS formally disagrees with Tax Court’s view on taxability of tax adviser damage award
Informal IRS letter indicates additional conditions under which an employer HSA contribution may be refunded
Depreciation limits and lease inclusion amounts for autos for 2015 and 2016 published by the IRS
Trust allowed to enter into agreement of interpretation of terms to allow for QSST election
Omitted gift statute rule doesn’t keep open years after the omitted gift
A lesson in dicta, as the IRS discovers the Tax Court decides it didn’t mean what it said in passing in a separate case

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A PDF of the articles for this week's topics can be downloaded below.