Current Federal Tax Developments for the week of February 13, 2017 - Tax Law Can Be Unfair.  Current Federal Tax Developments is brought to you by the state CPA societies and Nichols Patrick CPE.

This week we look at the following developments

• IRS not bound by fact it allowed refund claims in prior years that treated portion of pension as tax free
• The Tax Court did not treat an interest in a defined benefit pension plan as an asset--this time under these facts
• The Tax Court gives what it admits is an unfair decision related to claiming an exemption for a child
• Husband could not file a joint return unilaterally for couple, even if wife had strange ideas regarding why she should file a separate return
• IRS grants an extra month to the automatic extension period for calendar year C corporations
• Preparer found not to have exercised proper due diligence in confirming taxpayer’s business income

The audio for this week's podcast can be streamed or downloaded below:

This week's articles can be downloaded as a PDF from the link below:

2017-02-13 Current Federal Tax Developments