This week we look at:

Glass Warehouse: unsubstantiated shareholder “subcontractor” fees disallowed; reliance on CPA fails
Employee Retention Credit claim fails: advisory guidance and voluntary changes are not suspensions
Rev. Proc. 2026-35 sets 2027 inflation-adjusted amounts: brackets, deductions, credits, and penalties
Tax Court taxes lapsed whole life policy gain, but strikes the penalty for lack of § 6751(b) proof

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

A copy of this week’s articles can be downloaded in the PDF below.