Sitemap - 2025 - Tax Coda
Court treats corporate funds as personal income
Britney Spears disputes flow-through income adjustment and accuracy penalty for 2021
IRS collection shifts shape as technology and courts tighten options
Tax Coda Weekly Digest — December 28, 2025
IRS launches digital whistleblower form to speed tax abuse reports
IRS grants late S corporation election relief after missed Form 2553 deadline
IRS releases 2026 tax brackets with smaller inflation adjustment
Eleventh Circuit affirms Tax Court lacks jurisdiction over FBAR penalty collection
Tax Coda Weekly Digest — December 21, 2025
When economic substance becomes a litigation surprise
Facebook reignites transfer pricing battle with the IRS
Tax Court shuts down Broadvox’s bankruptcy loss claim
$10.6B in financial crime flagged as IRS sharpens enforcement
Court halts discovery after taxpayer sues IRS to claim dog as a dependent
IRS finalizes §892 rules on foreign government investment income
Tax Coda Weekly Digest — December 14, 2025
The real barrier to AI in accounting is human, not technical
Trump Account or 529? How the Incentives stack up
IRS seeks Gmail and Yahoo records tied to alias accounts in offshore tax probe
IRS explains how FDII rules carve out gains from IP and asset sales
The IRS looks weak. That is when fraud becomes most expensive.
Tax Coda Weekly Digest — December 7, 2025
Transfer pricing enters a new era of volatility and scrutiny in 2025
IRS issues initial guidance for Trump Accounts for eligible children
The slow unmaking of a tax institution
Tax Court cuts $10.5 million easement claim to $379,000
5 ways to cut your 2025 tax bill while there’s still time
Tax Coda Weekly Digest — November 30, 2025
The fragile certainty of Bonus Depreciation
When investigations become the punishment
Court blocks IRS policy that shared taxpayer addresses with ICE
Court rejects Eighth Amendment challenge to FBAR penalty on Turkish bank accounts
Tax Coda Weekly Digest — November 23, 2025
Tax Court rejects EITC claim for sister-in-law due to missing age and residency proof
The Subsidy Reflex in the Age of AI
IRS outages during federal shutdown create lasting strain on processing and guidance
IRS faces scrutiny over a summons that appears to have been changed after approval
Tax Court allows split NOL election for Apache’s specified liability losses
Tax Coda Weekly Digest — November 16, 2025
IRS outlines safe harbor for digital asset trusts that stake proof-of-stake tokens
Judge rules doctor’s captive insurance setup had no real purpose
United States sues New Zealand couple for $3.6 million in willful FBAR penalties
Tax Court denies deduction for legal fees from personal malpractice lawsuits
IRS can reject Offer In Compromise if taxpayer can afford to pay the full amount
Tax Coda Weekly Digest — November 9, 2025
Court denies energy-efficiency and business deductions claimed by W-2 worker
Court enters default judgment for IRS to collect $334,770 from Massachusetts taxpayer
Appeals court upholds $9 million in penalties for overstated historic easement deduction
Treasury moves to shut down IRS Direct File
Tenth Circuit Limits Reach of Treasury Regulations in Liberty Global Case
Penalty Relief for Reporting Tips and Overtime Under the One Big Beautiful Bill
Florida Challenges California’s Corporate Tax Formula at the Supreme Court
Crypto and clemency converge in Trump’s pardon of Binance founder
Tax court upholds IRS levy after Kansas doctor ignores notices
Charles Littlejohn Appeals Five-Year Sentence for Massive IRS Data Leak
Tax Court Slashes $10 Million Easement Deduction to $612,000
November 2025 IRS Bulletin Highlights: New Rate Tables, Reporting Rules, and Fee Increases
Court Finds Tax Preparer in Contempt for Ignoring 2007 Ban
Tax court upholds levy after business fails to support installment proposal
IRS Data-Sharing With ICE Faces Legal Challenge
Meta’s $16 Billion Tax Hit Shows Biden-Era Minimum Tax Still Has Teeth
Community Worship Fellowship loses 501(c)(3) status after funds benefited insiders
$1.68 million FBAR default judgment against Florida tax preparer
Court holds director personally liable for unpaid taxes
Second Circuit Upholds Dismissal of Tax Refund Claim over Debt Cancellation Timing
FICA tax refunds for deferred compensation denied
Tax Court denies cross-motions in Hobby Lobby–related charitable deduction case
Court of Federal Claims tosses 2010 tax-refund suit for lack of supporting documents
Four-year sentence for employment tax and PPP fraud upheld
TIGTA flags seven IRS management challenges for FY 2026
Tax Court denies innocent spouse relief for California taxpayer
IRS can proceed with levy after rejecting inspection agency’s $250,000 settlement offer
Minnesota Tax Court exempts Mother Duck Learning Center from property taxes
Tax Coda Weekly Digest — October 26, 2025
Berry v. Commissioner: S corporation income attribution and §6662 penalty
Preparer’s fraud means no deadline for IRS assessment
IRS restores higher Form 1099-K reporting threshold
Tax Court Upholds IRS Levy Against Retired Air Force Officer
Tax Court upholds timeliness of 2018 affected-items notices to Tom Gonzales
Tax Court denies theft loss and upholds penalty over Turks and Caicos casino investment
Second Circuit upholds IRS disallowance of $22.7 million loss from disguised partnership sale
Tax Court rules sexual harassment settlement is taxable income
Tenth Circuit affirms IRS in Liberty Global foreign tax credit dispute
United States wins foreclosure and lien priority on Statesboro property after defaults
Tax Court limits section 199A W-2 wage cap when section 280E disallows deductions
IRS issues guidance on CAMT, remittance tax, housing credits, and disaster relief