2022-05-15 Was Return Given at IRS Request Really Never Filed

Current Federal Tax Developments

This week we look at:

• Forming new corporation didn’t break connection to prior material participation

• Ninth Circuit find return was filed even though not send to location in the regulations

• IRS destroyed 30 million paper returns

• Taxpayer filed return too early

• No duress in requesting extension of time to file

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

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

2022-05-16 Current Federal Tax Developments