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Taxbyte

Wrong Signature Invalidates Assessment Window (CCA 202505027)

4 min read
What happens when a CFO signs Form 872-M without being the designated Partnership Representative? A significant loss of assessment authority by the IRS.

Recent Taxbytes

Sixth Circuit Reverses Tax Court: IRA Distributions Taxable to Current Owner Even if IRS Took the Money (Lonnie W. Hubbard v. Comm., No. 24-1450, US Court of Appeals for the Sixth Circuit (March 19, 2025))

2 min read
In a significant decision, the Sixth Circuit reversed a Tax Court ruling that had treated

Noncustodial Parent Denied Dependency Despite Claiming One of Two Children for Years (Melissa Correll v. Comm., TCM 2025-31)

2 min read
When Melissa Correll claimed her 16-year-old son as a dependent on her 2021 return even

Government Secures $1.9 Million FBAR Penalty Judgment Against Estate (US v. Patricia Leeds, DC Idaho, No. 1:22-CV-00379 (Mar. 7, 2025))

2 min read
In a recent decision, the court granted summary judgment to the government in a case

When a Responsible Person’s Failure to Pay is “Willful” (Kristopher Dreyer v. United States, 9th Cir., No. 24-906, March 28, 2025)

4 min read
A nearly $188,000 personal tax liability struck board member Kristopher Dreyer when the Ninth Circuit

Safeguarding Independent Contractor Classifications: IRS Issues First Major Update to Section 530 Relief in 40 Years (Revenue Procedure 2025-10)

5 min read
Revenue Procedure 2025-10 provides updated guidance on Section 530 relief—the first update since 1985.

ID Requirement for Energy Efficient Home Improvements Begins In 2025

1 min read

For 2025, The IRA22 introduces a new requirement that certain energy-efficient home improvements will need

Department of Education Announces Resumption of Federal Student Loan Collections – PTO-for-Student Loan Payments is An Emerging Trend

11 min read

The U.S. Department of Education announced that its Office of Federal Student Aid (FSA) resumed

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