2026-02-16 Hallucinations Enter the Tax Court
Federal Tax Update Podcast · The Ohio Society of CPAs
February 15, 20261h 24m
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Show Notes
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
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