Current Federal Tax Developments

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2019-03-04 Tax Refunds and the 2019 Tax Returns

Current Federal Tax Developments for the week of March 4, 2019: Tax Refunds and the 2019 Tax Returns

  • A look at the special rules under §111 for tax benefit and how it impacts state tax refunds from 2018 returns

  • No Fifth Amendment defense against assertion that taxpayer is trafficking under §280E

  • IRS grants extension of time to file returns for farmers and fishermen

  • IRS has the authority to impose PTIN fees

  • Tax Court looks at the application of the penalty review process to automated exams

  • IRS gave insufficient notice that a third party would be contacted for information

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2019-03-04 Tax Refunds and the 2019 Tax Returns Ed Zollars, CPA (Kaplan Professional Education)

The articles for this week’s program can be downloaded in the PDF below.

2019-03-02 Current Federal Tax Developments