OBBBA and Charitable Donation Deductions
The One Big Beautiful Bill Act (“OBBBA”) provided three new rules with respect to reporting and claiming itemized deductions resulting from charitable... Read More
The Sixth Circuit Held that Tax Court Filing Deadline is Not Jurisdictional
The Sixth Circuit reversed the Tax Court’s dismissal of a petition that was filed more than 90 days after the IRS mailed the notice... Read More
IRS Publishes FAQ for Employee Retention Credit Compliance
The IRS has provided taxpayers with a fact sheet (FS-2025-7) that answers frequently asked questions (FAQs) on the limitation on credits and... Read More