Federal Tax Update: End of Paper Tax Payments and Refund Checks Coming

https://vimeo.com/1070813367?share=copy#t=0

https://www.currentfederaltaxdevelopments.com/podcasts/2025/3/30/2025-03-31-end-of-paper-tax-payments-and-refund-checks-coming

This week we look at:

• Congress Passes Resolution to Nullify Final Regulations on DeFi Information Reporting in TD 10021
• Interim Final Rule Limiting BOI Filing Requirements Released by Treasury Department
• Substantiating Depreciation for Converted Property: A Look at Smith v. Commissioner
• Executive Order Will Generally Bar the Use of Paper Checks to Make Payments to or Receive Refunds from Treasury, Including Tax Related Ones
• Jones et al. v. Commissioner: A Deep Dive into the Tax Court’s Scrutiny of a Microcaptive Insurance Arrangement
• Navigating Jurisdictional Hurdles in Tax Refund Claims: A Look at Hamilton v. United States
• Ninth Circuit Affirms Willful Failure to Pay Trust Fund Taxes: A Case Study for CPAs