Current Federal Tax Developments

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2023-03-13 Seaview Trading Reversed in Ninth Circuit

This week we look at:

  • IRS and OPR issue separate warnings on ERC claims

  • Ninth Circuit reverses Seaview Holdings LLC decision after en banc hearing, partnership return not forwarded to Ogden was never filed

  • IRS gives financial institutions RMD notice relief

  • S corporation accidentally ended its status by revising its LLC operating agreement

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2023-03-13 Seaview Trading Reversed in Ninth Circuit Edward K. Zollars, CPA (Kaplan Financial Education)

You can download a copy of the slides with links to documents.

2023-03-13 Current Federal Tax Developments