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:

2018-09-17 Current Federal Tax Developments