Tax Coda

Tax Coda

Court denies social media marketing deductions for celebrity experiences
Suleiman Sami v. Commissioner. United States Tax Court No. 8834-23 and No. 16512-23. T.C. Memo. 2026-69.
 • Adam Parr
Court denies interest abatement because IRS case processing involved no unreasonable delay
Andrew Tabaka v. Commissioner. United States Tax Court No. 16687-24. T.C. Memo. 2026-70.
 • Adam Parr
Court upholds tax deficiencies and penalties after attorney fails to contest unreported income
Jeffery Dieffenbach v. Commissioner. United States Tax Court. No. 940-24. 2026.
 • Tax Coda
FinCEN finalizes narrower BOI reporting rules for foreign companies
31 CFR Part 1010. RIN 1506-AB67
 • Tax Coda
Court denies couple’s charitable deduction for lack of substantiation
Ehimwenma E. Aimiuwu v. Commissioner. United States Tax Court. No. 5576-24S. 2026 TC Memo.
 • Tax Coda
Tax Court upholds fraud penalties after business owner disguises personal expenses as corporate costs
Walter Prezioso v. Commissioner. United States Tax Court. Memo. 2026-63, No. 1727-24.
 • Adam Parr
Court denies consolidated NOL deductions because predecessor losses remain subject to SRLY limits
HBM Holdings Co. v. Commissioner United States Tax Court. No. 19735-23No. 3881-24.
 • Adam Parr
Tax Court denies COVID-19 leave credits after taxpayer fails to prove self-employment
Lawrence Hubbard v. Commissioner. United States Tax Court. No. 10585-24. T.C. Memo., filed July 27, 2026.
 • Adam Parr
Court upholds tax on unreported Social Security benefits
Charmaine A. Gray v. Commissioner. United States Tax Court. No. 11390-25. 2026.
 • Adam Parr
IRS sets August 2026 applicable federal rates
Rev. Rul. 2026-13
 • Adam Parr

July 2026

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