This week we look at:

Federal Complaint Seeking ERC Refunds: Superior Pediatric Care v. United States
Proposed Revisions to Partnership Information Reporting for Sales or Exchanges of Interests—Form 8308
Taxation of Unsolicited Stock Transfers: Analysis of Feige v. Commissioner
Third-Party Intent and the Indefinite Assessment Period: An Analysis of Murrin v. Commissioner
The One, Big, Beautiful Bill Act (OBBBA): New Deductions & Energy Credit Modifications
LLM Limitations in Tax Law: Beyond Memorization

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

A PDF file with links to articles on this week’s developments can be downloaded below: