Current Federal Tax Developments

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2023-05-30 Failure to File Claim Via Certified Mail Was a Bad Idea

This week we look at:

  • Tax Court finds they have no authority to review the IRS notice for certification of seriously delinquent tax debt to State Department

  • IRS publishes warning signs for employers to use to identify ERC scams

  • Fourth Circuit finds that Section 7502 fully supplants common law mailbox rule for filing documents

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

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2023-05-30 Failure to File Claim Via Certified Mail Was a Bad Idea Edward K. Zollars, CPA (Kaplan Financial Education)

The slides and links to articles for this week’s broadcast can be downloaded below:

2023-05-30 Current Federal Tax Developments