2026-03-02 Another Circuit Find IRS Has Assessment Authority for Section 6038(b) Penalties
From Current Federal Tax Developments by Edward Zollars, CPA
March 1, 2026
About this episode
The episode discusses a recent Circuit ruling affirming the IRS's authority to assess §6038(b) penalties and updates on SECURE 2.0 RMD regulations.
Another Circuit rules that the IRS does have the authority to assess §6038(b) penalties, delay announced in effective date for SECURE 2.0 RMD regulations and more.
Topics covered
- IRS
- assessment authority
- Section 6038(b) penalties
- SECURE 2.0
- RMD regulations
Keywords
- tax law
- penalties
- regulations
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