2026-03-02 Another Circuit Find IRS Has Assessment Authority for Section 6038(b) Penalties
This week we look at:
Required Minimum Distribution Regulations Delay
CDP Proceedings and Underlying Liabilities
Section 743(b) Adjustments and Economic Substance
Assessability of Section 6038(b) Penalties
An audio only version of this week’s podcast can be streamed or downloaded below:
You can download PDFs of the articles and the slides for this week via the link below: