This week we look at:

Forming new corporation didn’t break connection to prior material participation
Ninth Circuit find return was filed even though not send to location in the regulations
IRS destroyed 30 million paper returns
Taxpayer filed return too early
No duress in requesting extension of time to file

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

The articles for this week’s update can be downloaded as a PDF below: