Current Federal Tax Developments for the week of September 17, 2018: Are 349 Filings Unconstitutional?

This week we look at the following items:

South Dakota enacts remote seller law to implement Wayfair decision beginning November 30
Colorado tests the limits of Justice Kennedy’s holdings in Wayfair
Even though records were imperfect, Tax Court finds taxpayer was a real estate professional
Opportunity Zone regulations at OMB, expected out around end of the month
IRS rules math error procedures can be used even after refunds are issued

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

The articles for this week’s update can be downloaded in the PDF below: