Navigated to 2025-06-30 ERC Issues Return to Court

2025-06-30 ERC Issues Return to Court

June 30

Episode Description

This week we look at:

  • Court Upholds IRS’s Employee Retention Credit Guidance

  • Taxpayer Files in US District Court as the IRS’s Failure to Act on its Appeal Was Causing the Statute of Limitations to Run Out

  • IRS Updates K-2 and K-3 Filing Requirements FAQ, Expands Exceptions to Filing

  • Taxpayer Advocate Releases Fiscal Year 2026 Objectives Report to Congress

  • Trust Fund Recovery Penalties: A Case Study on "Responsible Person" and "Willfulness" Under 26 U.S.C. § 6672

An audio recording of this week’s broadcast can be streamed or downloaded below:

Articles on this week’s developments can be downloaded as a PDF below.

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