Current Federal Tax Developments

Keeping CPAs Up to Date on Tax Matters

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2025-12-22 Initial Scholarship Granting Organization Guidance Issued

December 19, 2025 by Ed Zollars, CPA

This week we look at:

  • Section 25F Advance Elections

  • Unreported Income & The "Missing Witness"

  • Constitutionality of Penalties Post-Jarkesy

  • Section 280E & Offers-in-Compromise

  • Substantiating Bad Debt & NOLs

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

Articles for this week’s update can be streamed or downloaded below:

2025-12-22 Current Federal Tax Developments

December 19, 2025 /Ed Zollars, CPA
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