- IRS does not have the discretion to waive repayment of advance premium credit
- Employer who reimburses employee when transit card fails to function has to include amount in wages per CCA
- IRS issues more proposed regulations on state tax issues and charitable contributions, but remains silent on passthrough tax issues
- IRS grants relief from use of tax basis capital account on partnership K-1s for one year
You can listen to the podcast, view the video version, and read the corresponding notes.