Federal Tax Update: Hallucinations Enter the Tax Court
About this episode
This episode discusses various federal tax updates including TEFRA jurisdiction and the implications of artificial intelligence in tax substantiation.
https://vimeo.com/1165157007?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/2/15/2026-02-16-hallucinations-enter-the-tax-court This week we look at: TEFRA Jurisdiction and the "Limited Partner" Exception Artificial Intelligence and Substantiation Section 183 Profit Motive Rebate vs. Nonrebate Refunds Substantiation and Civil Fraud Consolidated Return Jurisdiction
Topics covered
- TEFRA Jurisdiction
- Limited Partner Exception
- Artificial Intelligence
- Substantiation
- Section 183 Profit Motive
- Rebate vs. Nonrebate Refunds
- Civil Fraud
- Consolidated Return Jurisdiction
More episodes of FICPA Podcasts
- Federal Tax Update: Final Regulations Issued on Qualified Tip Income
- Federal Tax Update: Claim of Right and the Correct Tax Year
- Federal Tax Update: Trump Account Proposed Regulations
- Federal Tax Update: Sir You Are About to Lose Your Passport
- Federal Tax Update: Another Circuit Find IRS Has Assessment Authority for Section 6038(b) Penalties
- Federal Tax Update: Supreme Court Strikes Down Tariffs
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