2025-05-26 Second Challenge to Convenience of the Employer Rule
This week we look at:
- IRS Reduces Estate Tax Closing Letter Fee
- Tax Court Scope of Review in Passport Cases
- Marital Deduction for Bequests to Trust
- “Reasonable Cause” in Late-Filing Penalty Cases
- “No Tax on Tips Act” (S.129) Passes Senate
- Transfer Pricing in Facebook, Inc. & Subsidiaries v. Commissioner
- Navigating New York’s Convenience Rule: Insights from Matter of Zelinsky