Tax Coda

Tax Coda

Tax Court denies additional daycare expense deductions and upholds tax penalties
Robin D. Newton v. Commissioner. United States Tax Court. No. 37691-21.
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Tax Court cuts Watson Lake and Meadow Lake easement deductions and upholds 40% penalties
Watson Lake Investments, LLC and Meadow Lake Investments, LLC v. Commissioner. Nos. 13696-20 and 24239-22. T.C. Memo. 2026-106.
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Court protects IRS AI audit methods but requires justification for withholding entire records
Tax Analysts v. Internal Revenue Service. United States District Court for the District of Columbia. No. 25-cv-1409 (CRC).
 • Tax Coda
Tax Coda Weekly Digest — October 18, 2026
Tax law and missing records: a match made in audit hell.
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IRS sets federal tax interest rates for October 2026
Revenue Ruling 2026-19. Internal Revenue Service. October 2026.
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Tax Court upholds unreported wages but declines to review disputed $3,000 tax payment
Summer H. El Deeb v. Commissioner. United States Tax Court. No. 4398-24. T.C. Memo. 2026-101.
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Tax Court upholds $24,000 income adjustment based on bank deposits analysis
Allen Shay v. Commissioner. United States Tax Court. No. 22431-19. T.C. Memo. 2026-103.
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Court denies Schedule C deductions after taxpayer fails to substantiate expenses
MD M. Rahman & Syeda Momotaz v. Commissioner. United States Tax Court. No. 8286-23.
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Court upholds tax lien after taxpayer dies before IRS accepts compromise offer
Estate of Jacqueline R. Farwell v. Commissioner. United States Tax Court. No. 11555-22L. T.C. Memo. 2026-95.
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September 2026

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