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This week we look at:

• Tax Court Finds Taxpayer Failed to Provide a Qualified Appraisal, No Charitable Deduction Allowed
• Estate Found Liable for $2 Million FBAR Penalty That Applied to the Decedent
• Taxpayers Filing Court Challenges to Attempt to Obtain Employee Retention Tax Credits
• Fourth Circuit Overturns Trial Court’s Grant of Summary Judgment to the Government, Finding True Issue of Fact Exists Regarding Whether Statute Remained Open
• IRS Memorandum Discusses When a Taxpayer Can Claim a Deduction as Victims of Various Scams Under Current Law