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2025-12-15 Postmark Date Risk Due to USPS Change

2025-12-15 Postmark Date Risk Due to USPS Change

Federal Tax Update Podcast · The Ohio Society of CPAs

December 13, 202552m 29s

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Show Notes

This week we look at

  • USPS Changes to Postmark Date System
  • H.R. 1491: Disaster Related Extension of Deadlines Act
  • Capitalization Priorities: Temnorod v. Commissioner
  • Notice 2026-5: HSA Expansion Under OBBBA
  • Fulfillment by Amazon (FBA) and "Doing Business"
  • Substantiation Failures: Mirch v. Commissioner