2026-05-25 IRS Prepares to Challenge Kwong After Limited AOD on Abdo

This week we look at: Equitable Relief for Erroneous Tax Refunds: An Analysis of the Fourth Circuit's Reversal in LaRosa v. Commissioner Final Regulations Modify Information Reporting for Section 751(a) Partnership Interest Exchanges The Impermeable Reach of Section 6672: Joint and Several Trust Fund Liability and the Demise of the Delegation Defense The Taxpayer Due Process Enhancement Act (H.R. 6506): A Crucial Legislative Response to Commissioner v. Zuch Demystifying Notice 2026-33: Comprehensive Guidance on Qualified Long-Term Care Distributions under the SECURE 2.0 Act IRS Action on Decision: Decoding the Service's Limited Acquiescence on Mandatory COVID-19 Postponements and the Road Ahead in Kwong