2026-07-27 AICPA New Interpretation on Indepdendence and Tax Engagements

This week we look at:

  • Valuation of Remainder Interest Gifts Upon Trust Termination: State Law and Net Gift Adjustments in Lewis v. Commissioner

  • Revenue Procedure 2026-26: Technical Overview of 2027 Indexing Adjustments for Premium Tax Credits and Affordability Standards

  • Limitations of Interest Abatement Claims Under I.R.C. § 6404(e)(1) in the Context of ERC-Driven Amendments

  • Section 6015(c) Relief and the Substantiation Trap: An Analysis of Anderson v. Commissioner

  • Navigating the AICPA’s New Tax Services Independence Standards: A Guide for Practitioners

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

2026-07-27 AICPA New Interpretation on Independence and Tax Engagements
Edward K. Zollars, CPA (Arizona)
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Articles on each update and a copy of the slides for this week can be downloaded as a PDF below: