Federal Tax Update: Seaview Trading Reversed in Ninth Circuit

https://vimeo.com/807325053

https://www.currentfederaltaxdevelopments.com/podcasts/2023/3/12/2023-03-13-seaview-trading-reversed-in-ninth-circuitmp4

 

This week we look at:

• IRS and OPR issue separate warnings on ERC claims
• Ninth Circuit reverses Seaview Holdings LLC decision after en banc hearing, partnership return not forwarded to Ogden was never filed
• IRS gives financial institutions RMD notice relief
• S corporation accidentally ended its status by revising its LLC operating agreement