Current Federal Tax Developments

Keeping CPAs Up to Date on Tax Matters

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2025-12-15 Postmark Date Risk Due to USPS Change

December 13, 2025 by Ed Zollars, CPA

This week we look at

  • USPS Changes to Postmark Date System

  • H.R. 1491: Disaster Related Extension of Deadlines Act

  • Capitalization Priorities: Temnorod v. Commissioner

  • Notice 2026-5: HSA Expansion Under OBBBA

  • Fulfillment by Amazon (FBA) and "Doing Business"

  • Substantiation Failures: Mirch v. Commissioner

An audio only update can be downloaded or streamed below:

Articles on this week’s updates can be downloaded as a PDF below.

2025-12-15 Current Federal Tax Developments

December 13, 2025 /Ed Zollars, CPA
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