2026-01-26 Court Allows ERC Claim to Go Forward-But Throws Out APA Challenge
Federal Tax Update Podcast · Edward K. Zollars, CPA (Arizona)
January 24, 20261h 6m
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Show Notes
This week we look at:
- ERC Refund Suits and Challenges to IRS Notice 2021-20
- Section 6015(f) Equitable Relief and Attribution of Income
- Financial Disability Tolling under § 6511(h)
- Distinguishing "Tax Loss" for Sentencing vs. Restitution
- Implementation of Qualified Overtime Deductions (OBBBA)