Federal Tax Update: Another Circuit Find IRS Has Assessment Authority for Section 6038(b) Penalties

About this episode

This episode discusses recent developments in federal tax law, including the IRS's assessment authority for Section 6038(b) penalties.

https://vimeo.com/1169322775?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/3/1/2026-03-02-another-circuit-find-irs-has-assessment-authority-for-section-6038b-penalties This week we look at: Required Minimum Distribution Regulations Delay CDP Proceedings and Underlying Liabilities Section 743(b) Adjustments and Economic Substance Assessability of Section 6038(b) Penalties

Topics covered

• Required Minimum Distribution Regulations Delay
• CDP Proceedings and Underlying Liabilities
• Section 743(b) Adjustments and Economic Substance
• Assessability of Section 6038(b) Penalties

More episodes of FICPA Podcasts

• Federal Tax Update: An Inconsistent Tale of Two ERC Court Rulings · June 8, 2026 · 1h 7m
• The Practitioner's Edge, Ep. 4: Insights for Small Firm Success · June 5, 2026 · 31 min
• Federal Tax Update: More Details on the Activation of Trump Accounts · June 1, 2026 · 1h 4m
• Federal Tax Update: IRS Prepares to Challenge Kwong After Limited AOD on Abdo · May 26, 2026 · 1h 21m
• Federal Tax Update: If Client Claims Charitable Contributions, You Must Understand the CWA Rules · May 19, 2026 · 1h 32m
• Federal Tax Update: The Expensive Lost Whilte Receipt and Certified Mailing · May 11, 2026 · 1h 18m