This week we look at:

A California decisions discusses the concept of domicile for state residency status
IRS publishes special per diem rates for FY 2020/2021, including high-low rates
Medicaid coverage of COVID-19 testing and diagnostic services is not minimum essential coverage
Tax Court looks at the effective date for a change in innocent spouse provisions
An IP PIN ruled not to be part of the signature for an electronically filed tax returns

An audio only version of this week’s broadcast can be downloaded or streamed below.

Articles describing this week’s update can be downloaded at: