About this episode

This episode discusses various tax issues related to the Employee Retention Credit and other tax controversies.

This week we look at: Section 7508A(d) and Interest on Pre-COVID-19 Disaster Tax Deficiencies The Soroban Capital Partners SECA Tax Controversy Pleading Requirements for the Employee Retention Credit (Tapestry Senior Housing) ERC Causation and the Essential Business Hurdle (RAAM Construction) The Section 530A Transfer Tax Safe Harbor (Rev. Proc. 2026-25) Penalty Supervisory Approval Verification in CDP (Besicorp Group) Retroactive ERC Deadlines & Constitutional Challenges

Topics covered

• Employee Retention Credit
• Tax Controversy
• Disaster Tax Deficiencies
• Transfer Tax Safe Harbor
• Penalty Supervisory Approval
• Retroactive ERC Deadlines

Keywords

• ERC
• tax deficiencies
• Section 7508A
• SECA Tax Controversy
• Causation
• Essential Business Hurdle
• Transfer Tax Safe Harbor
• Penalty Approval
• Retroactive Deadlines
• Constitutional Challenges

Mentioned in this episode

Organizations: Soroban Capital Partners, Tapestry Senior Housing, RAAM Construction, Besicorp Group, Rev. Proc. 2026-25

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