Document summaries for the week of Jan. 21, 2019
IRS PROCEDURE
Tax Court releases no opinions
The U.S. Tax Court remains closed due to the partial government shutdown and did not release any opinions for the week of Jan. 21, 2019.
IRS issues no determination letters
The IRS issued no private letter rulings, technical advice memoranda, or Chief Counsel advice for the week of Jan. 21, 2019.
TECHNOLOGY
COVID-19 upended tax season. Did CPAs’ tax software help them cope? Read the results of our annual tax software survey
TAX RELIEF
Quirks spurred by COVID-19 tax relief
This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.