This week we look at:

• IRS releases SIFL rates for first half of 2022

• IRS discussion of taxation of crowdfunding in light of new Form 1099-K rules

• Ninth Circuit affirms that legal settlement is taxable

• No de minimis relief for issue with erroneous information returns

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

The slides and citations for this week can be downloaded below:

• Slides

• Citations