An orthodontics practice in Florida filed suit to force the federal government to reinstate the original effective date of the Sec. 4980H shared-responsibility penalty that was passed as part of the Patient Protection and Affordable Care Act.
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Tax Court Holds Assumption of Estate Tax Liability May Reduce Value of Gift
The Tax Court denied an IRS motion for summary judgment in an estate and gift tax case where the taxpayer made gifts to her daughters while requiring them to pay any tax liability that would have been due if the taxpayer had died within three years of making the gifts.
Tax Court Closed During Government Shutdown; IRS Announces No Refunds
With the federal government shutting down at midnight on Sept. 30, the Tax Court announced that, unlike other federal courts, it is closing during the shutdown.
How the Government Shutdown Affects Taxpayers and Tax Practitioners
The shutdown of the federal government on Oct. 1 involves a large number of federal government functions, including many affecting taxpayers and tax practitioners.
IRS Releases Government Shutdown Contingency Plan
The IRS released its contingency plan for what it will do if the federal government shuts down Oct. 1.
IRS Updates Special Per Diem Rates for 2013–2014 Travel Expenses
The IRS issued its annual update of special per diem rates for use in substantiating certain business expenses taxpayers incur when traveling away from home in 2013 and 2014.
Streamlined Procedures for Post-Windsor FICA Refunds Are Released
The IRS announced the procedures employers should follow for filing refund claims for overpaid FICA and income taxes paid on employer-provided benefits for same-sex spouses that, because of the Supreme Court’s Windsor decision, are now tax free.
New York State Proposes to Regulate Tax Return Preparers
The New York State Department of Taxation and Finance has proposed amendments to its Personal Income Tax Regulations and Procedural Regulations to regulate tax return preparers.
New Procedures for Equitable Innocent Spouse Relief
The IRS provided rules under which taxpayers can obtain equitable innocent spouse relief from joint liability under Sec. 66(c) or 6015(f).
Repair Regulations Are Finally Issued
The IRS issued long-awaited final and proposed regulations regarding the treatment of expenditures incurred in acquiring, producing, or improving tangible assets.
IRS Explains Sec. 179 Qualified Real Property Allocations and Procedures for Filing Amended Returns
The explained how the retroactive extension of the Sec. 179 rules operates when applied to qualified real property and how to allocate the portion of gain attributable to the qualified real property upon disposition or to calculate any carryover.
Preventive Health Services With No Deductible Qualify as High-Deductible Health Plans
The IRS issued a notice clarifying that preventive health services that are provided without a deductible under a health insurance plan will not disqualify a high-deductible health plan.
Health Coverage Information Reporting Requirements Guidance Issued
The IRS provided guidance to providers of minimum essential health coverage that are subject to the information-reporting requirements of Sec. 6055 to employers subject to the information-reporting requirements of Sec. 6056.
Final Rules Remove “Credit Ratings” from Regulations
The IRS issued Dodd-Frank mandated regulations that remove all references to and all requirements of reliance on “credit ratings” from Treasury regulations.
Proposed Regulations Change Definition of R&D Expenditures
In proposed regulations , the IRS provided guidance on the treatment under Sec. 174 of R&D expenditures incurred in connection with the development of tangible property, including pilot models.
Regulations Clarify Treatment of a Debt Instrument Under Straddle Rules
The IRS issued regulations to clarify the treatment of debt instruments that are part of a straddle.
Final Regulations Attack Artificially Generated Foreign Tax Credits
The IRS issued final regulations on determining the amount of taxes paid for purposes of the foreign tax credit.
IRS Proposes Increased User Fees for Installment Agreements, Offers in Compromise
The IRS issued proposed regulations to raise user fees for installment agreements and for offers in compromise.
All Legal Same-Sex Marriages to Be Recognized for Tax Purposes, IRS Says
The IRS announced that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes.
Final Rules Issued on Individual Health Care Mandate
The IRS released final regulations on the penalty or tax imposed on individual taxpayers who do not obtain minimum essential health care coverage beginning in 2014.
INDIVIDUALS
Current Developments in Taxation of Individuals: Part 1
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.
