This week we look at:

Syndicated Conservation Easements and the Valuation Conundrum: An Analysis of T.C. Memo. 2026-36
Analysis of Garcia-Rojas v. Franchise Tax Board: The Limits of the Unitary Business Doctrine for Sole Proprietors
An Analysis of the Reinstated Significant Issue Letter Ruling Program Under Revenue Procedure 2026-21
The "Byers Rule" and the Administrative Procedure Act
Jurisdictional Time Bars and the Timely Mailing Rule: An Analysis of Dunlap v. United States
Temporary Import Surcharges and Executive Authority: A Review of the Court of International Trade's Ruling

An audio only version of this week’s program can be streamed or downloaded here.

The articles for this week’s developments and the slides can be downloaded as a PDF below.