- Taxpayer “wins” on a Cohan style case, but things don’t really go well
- Qualified plan distribution is part of taxable income for the taxpayer even if the taxpayer doesn’t cash the check
- An estate cannot avail itself of the economic disability tolling of the statute of limitations (and it wouldn’t have mattered anyway).
- IRS to send out estimated tax penalty refund checks to 400,000 taxpayers
You can listen to the podcast, view the video version, and read the corresponding notes.