- S corporation status lost when SMLLC shareholder adds a new interest holder
- Tax Court does not accept author’s attempt to treat a portion of her income as not self-employment income
- IRS releases employer tables and worksheets for TCJA-aware draft Form W-4
- TIGTA finds that LB&I imposes accuracy-related penalties at lower rate than does SE/SE
- Envelope used to file Tax Court petition lacked postmark, taxpayer could not explain delivery much later than would be expected for timely mailed document
You can listen to the podcast, view the video version, and read the corresponding notes.