2026-09-07 IRS Bit By Not Mailing Via Certified Mail

This week we look at:

  • Federal Circuit Bars Treaty FTCs Against the NIIT -- Bruyea and Christensen

  • Financial Disability Tolling and Third-Party Authorization -- Goldman v. United States

  • OIC Public-Policy Rejections Upheld -- Filipowski v. Commissioner

  • Substantiation and Alter-Ego Doctrine -- Hank Risan v. Commissioner

  • Codifying Racial Nondiscrimination for Private Schools -- Proposed Section 1.501(c)(3)-2

  • IRS's Certified-Mailing Burden of Proof -- Wales v. Commissioner

  • Automatic Accounting Method Changes for R&E and Construction -- Rev. Proc. 2026-32

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

2026-09-07 IRS Bit by Not Mailing Via Certified Mail
Edward K. Zollars, CPA (Arizona)

Articles for this week’s update can be downloaded as a PDF below:

2026-09-07 Current Federal Tax Developments