This week we look at:

IRS issues letter ruling on IRA left to trust
A taxpayer mistakenly believes the IRS had conceded that his income was not subject to self-employment tax, but it hadn’t
The Tax Court denies a taxpayer’s deductions and claimed partnership losses due to incredibly disorganized and inadequate records
Taxpayer runs afoul of the “pay first, litigate later” rule when attempting to sue the IRS for a refund in US District Court in response to an assessment
A taxpayer’s unprocessed claim for an ERTC refund doesn’t justify CDP relief
The BOI - new Administration continues litigation and proposes a new due date, potential filing relief

An audio only version of this week's broadcast can be downloaded or streamed from the link below.

Article for this week’s developments are available as a PDF from the link below.