About this episode

This episode discusses various tax-related legal cases and legislative updates, including equitable relief for erroneous tax refunds and guidance on long-term care distributions.

This week we look at: Equitable Relief for Erroneous Tax Refunds: An Analysis of the Fourth Circuit's Reversal in LaRosa v. Commissioner Final Regulations Modify Information Reporting for Section 751(a) Partnership Interest Exchanges The Impermeable Reach of Section 6672: Joint and Several Trust Fund Liability and the Demise of the Delegation Defense The Taxpayer Due Process Enhancement Act (H.R. 6506): A Crucial Legislative Response to Commissioner v. Zuch Demystifying Notice 2026-33: Comprehensive Guidance on Qualified Long-Term Care Distributions under the SECURE 2.0 Act IRS Action on Decision: Decoding the Service's Limited Acquiescence on Mandatory COVID-19 Postponements and the Road Ahead in Kwong

Topics covered

• Equitable Relief
• Tax Refunds
• Partnership Interest Exchanges
• Trust Fund Liability
• Legislative Response
• Long-Term Care Distributions
• COVID-19 Postponements

Keywords

• IRS
• tax refunds
• equitable relief
• partnership exchanges
• trust fund liability
• legislation
• long-term care
• COVID-19

Mentioned in this episode

Organizations: IRS, Fourth Circuit, Commissioner, Section 751(a), Section 6672, Taxpayer Due Process Enhancement Act, SECURE 2.0 Act, COVID-19

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