Current Federal Tax Developments

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2023-05-22 Supreme Court and IRS Giving Notice of Summons

This week we look at:

  • Supreme Court rules in favor of IRS on issue of when notice must be sent when the IRS issues a third-party summons

  • IRS agent gets distracted by small issues, fails to investigate potentially much larger one and it costs the IRS at Tax Court

  • IRS announces 2024 HSA and excepted benefit HRA inflation adjusted amounts

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2023-05-22 Supreme Court and IRS Giving Notice of Summons Edward K. Zollars, CPA (Kaplan Financial Education)

This week’s slides and links to articles can be downloaded below:

2023-05-22 Current Federal Tax Developments