2026-01-26 Court Allows ERC Claim to Go Forward-But Throws Out APA Challenge
This week we look at:
ERC Refund Suits and Challenges to IRS Notice 2021-20
Section 6015(f) Equitable Relief and Attribution of Income
Financial Disability Tolling under § 6511(h)
Distinguishing "Tax Loss" for Sentencing vs. Restitution
Implementation of Qualified Overtime Deductions (OBBBA)
An audio version of this week’s broadcast can be streamed or downloaded below:
The PDFs for this week’s updates and slides are available via the links below: