This week we look at the following items:

Wisconsin passes its version of an optional passthrough tax to get around SALT limits, but with a twist
Guidance released on Section 81(i) stock elections
Taxpayer finds you still need some documentation to claim cellular phone expenses
IRS fails to persuade Court that a taxpayer had changed its accounting method
A brief revisit to the Section 451(b) automatic change revenue procedure
Taxpayer warned about filing Tax Court petition primarily to delay collection

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

Articles for this week’s developments can be downloaded below: