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:

2026-03-02 Another Circuit Find IRS Has Assessment Authority for Section 6038(b) Penalties

Edward K. Zollars, CPA (Arizona)

Download

You can download PDFs of the articles and the slides for this week via the link below:

• 2026-03-02 Current Federal Tax Developments

• Slides