This week we look at:

Updated SIFL Rates for Noncommercial Employer-Provided Flights
Supervisory Approval, Reasoned Decision Making, and the Limits of APA Review in Tax Court
Tax Exemption Denial for a Gated Community HOA by the Tax Court
Cancellation-of-Indebtedness Income Timing and the Variance Doctrine
IRS Contingency Planning: Operational Impact on Tax Practice and Filing Season Preparedness
2026 Inflation Adjustments for Tax Professionals
Accounting Method Failures and Income Reconstruction
The Concrete Injury Requirement in ERTC Consultant Litigation

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

A PDF with this week’s updates can be downloaded below: