Current Federal Tax Developments for the week of June 10, 2019: Being Yourself as a Business

S corporation status lost when SMLLC shareholder adds a new interest holder
Tax Court does not accept author’s attempt to treat a portion of her income as not self-employment income
IRS releases employer tables and worksheets for TCJA-aware draft Form W-4
TIGTA finds that LB&I imposes accuracy-related penalties at lower rate than does SE/SE
Envelope used to file Tax Court petition lacked postmark, taxpayer could not explain delivery much later than would be expected for timely mailed document

The audio only broadcast can be downloaded below:

The articles for this week’s developments can be downloaded below: