This week we look at:

Tax Court Applies Equitable Tolling to BBA Partnership Petition Deadlines -- Kings Road Property
District Court Voids VIBIR's Net Investment Income Tax Assessment -- Perkins
IRS Notice 2026-55 Seeks Comments on Opportunity Zone Rules for Housing Developers
Hurricane Michael Casualty and Charitable Deductions Fail for Lack of Substantiation -- Williams
Treasury Raises the Estate Tax Closing Letter User Fee to $76 -- TD 10055
Tax Court Finds Proper Mailing Despite a Defective Form 3877 -- Lindsey
Unsubstantiated Insider Loan Triggers 225-Percent Excise Tax Exposure -- Jagannath

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

Articles with this week’s developments can be downloaded below.