This week we look at:

• First inflation adjusted numbers for 2023: Health Savings Accounts

• Failure to properly execute estate plan by trustees force S corporation to get PLR to retain status

• CCISO’s recommendation on grant of innocent spouse relief not binding on Chief Counsel’s office in Tax Court deficiency proceeding

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

Articles for this week’s broadcast can be downloaded in the PDF below:

2022-05-09 Current Federal Tax Developments