This week we look at:

Urgent Guidance Requested on Section 174A Domestic Research and Experimental Expenditures
Post-Referral Authority in Tax Litigation—IRS Lacked Authority to Approve ERC Refund
Closer This Time, But Still Not Quite There—Another Microcaptive Loss for the Taxpayers
Proposed Amendments to IRC Section 132 Fringe Benefit Rules: Switching to NAICS
Understanding Passthrough Losses and Bankruptcy in Field Attorney Advice 20253101F
Proactive Engagement with the Office of Professional Responsibility
IRS Announces Policy for the One Big Beautiful Bill Act for 2025 Payroll Issues

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

A PDF file with articles for this week’s update can be dowloaded below: