This week we look at:

Equitable Relief for Erroneous Tax Refunds: An Analysis of the Fourth Circuit's Reversal in LaRosa v. Commissioner
Final Regulations Modify Information Reporting for Section 751(a) Partnership Interest Exchanges
The Impermeable Reach of Section 6672: Joint and Several Trust Fund Liability and the Demise of the Delegation Defense
The Taxpayer Due Process Enhancement Act (H.R. 6506): A Crucial Legislative Response to Commissioner v. Zuch
Demystifying Notice 2026-33: Comprehensive Guidance on Qualified Long-Term Care Distributions under the SECURE 2.0 Act
IRS Action on Decision: Decoding the Service’s Limited Acquiescence on Mandatory COVID-19 Postponements and the Road Ahead in Kwong

You can download or stream an audio version of this week’s broadcast at:

Articles with this week’s developments and slides are available to download at a PDF below: