This week we look at:

• Inflation adjusted numbers for 2024 issued by the IRS

• Minor revisions made in final BOI FinCEN Identifier rules

• The IRS issues its second ERC-related GLAM, this time taking aim at OSHA related partial shutdown theories

• If a Notice isn’t binding on the courts, does that mean we can just pretend it doesn’t exist when advising our clients?

The slides and links to documents and articles can be downloaded below.

2023-11-13 Current Federal Tax Developments