This week we look at:

FinCEN provides guide to small businesses for beneficial ownership reporting under the Corporate Transparency Act
Taxpayer cannot rely on the mailbox rule to prove timely mailing/filing of tax return, as §7502 is the sole way of proving timely postmark and get presumption of delivery
Impact of receipt of a CP2100/2100A notice on backup withholding

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

A PDF with the slides and links to articles can be downloaded below: