2021-02-15 Substance Over Form for Taxpayers

This week we look at:

• Taxpayer finds no relief from FBAR penalties

• Tax Court outlines when it will allow a taxpayer to argue substance over form

• IRS warns about a phishing scam aimed at tax professionals

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

This week’s articles can be downloaded below:

2021-02-15 Current Federal Tax Developments