This week we look at:

IRS issues CCA making clear how strict the §125 substantiation rules are
Taxpayer’s lack of documentation forces him to accept preparer’s gross gambling winnings and limits his gambling loss deduction
Tax Courts finds that last second rule for filing a Tax Court petition is not the same as for returns filed via eFile

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

A PDF of this week’s slides and links to articles can be downloaded below: