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:
Your browser doesn't support HTML5 audio
The slides and links to articles for this week’s broadcast can be downloaded below:
2023-05-30 Current Federal Tax Developments