2025-01-06 Digital Assets, BOI, Conservation Easements and Embezzlement
This week we look at:
IRS gives relief for specific identification of digital asset basis for certain taxpayers for 2025 only
Department of Justice asks the U.S. Supreme Court to Stay the Latest Corporate Transparency Act Injunction
IRS no longer to dispute requirement to comply with APA to add listed transactions after the enactment AJCA in 2024
Tax Court rules that merely being in a registered historic area does not make a building a certified historic structure
Tax Court finds taxpayer owes tax on over $5.3 million diverted from two retirement plans
An audio only version of this week’s broadcast can be streamed or downloaded below.
A PDF of the slides and links to articles regarding the developments can be downloaded below.