Current Federal Tax Developments for the week of September 5, 2017 - Harvey Relief.  Current Federal Tax Developments is brought to you by the state CPA societies and the Loscalzo Institute, a Kaplan Company.

This week we look at the following developments

• IRS and Texas provide due date relief for those in Harvey disaster area
• IRS provides special rules to allow for hardship distributions and loans from qualified plans for those in Harvey disaster area
• Taxpayer owed excess premium credit despite exchange’s failure to update monthly premium for information taxpayer provided
• Loss related to minor daughter's pageant activity has to go on daughter’s return
• A taxpayer’s refund ends up in  a “black hole” caused by a quirk in how Congress drafted the law
• IRS grants relief for partnerships that missed the change in due dates this year
• Taxpayer unable to establish that an extension was actually filed
• IRS TAM discusses recognition of a common law marriage

The audio version of this week's broadcast can be streamed or downloaded below:

The articles for this week's updates are found in the PDF that may be downloaded below:

2017-09-05 Current Federal Tax Developments