Current Federal Tax Developments

Keeping CPAs Up to Date on Tax Matters

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2025-04-16 A Very Busy Week as the Deadline Approached

April 16, 2025 by Ed Zollars, CPA

This week we look at:

  • Massachusetts Source Income and the Sale of Stock by a Nonresident

  • Navigating the Valuation Landscape: Insights from Pierce v. Commissioner

  • Personal Liability for Corporate Sales and Use Tax: An Analysis of Matter of the Appeal of B. Wageman

  • Navigating the IRS’s ERC Claim Processing Moratorium and "Risking" Procedures

  • Jurisdictional Prerequisites in Tax Refund Suits: A Case Study of Estate of Robert F. Armitage, Deceased v. The United States

  • Dependency Claims and Child Tax Credits: A Look at Correll v. Commissioner

  • WT Art Partnership LP v. Commissioner: Charitable Contribution Deductions and Valuation Pitfalls

  • Zajac v. Commissioner: Disallowance of Numerous Deductions and Upholding Penalties

  • Hampton v. Commissioner: Public Policy and Disallowance of Shareholder Loss Deduction

  • Revised SIFL Rates for Valuation of Noncommercial Flights: Revenue Ruling 2025-9

  • IRS Provides Limited Penalty Relief for Certain Micro-Captive Disclosure Statements

  • The Demise of DeFi Broker Reporting: An Analysis of H.J. Res. 25

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

A PDF with articles on this week’s update can be downloaded below:

2025-04-16 Current Federal Tax Developments

April 16, 2025 /Ed Zollars, CPA
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