https://vimeo.com/824592546
https://www.currentfederaltaxdevelopments.com/podcasts/2023/5/7/2023-05-08-time-zones-and-timely-electronic-filings
This week we look at:
- IRS issues CCA making clear how strict the §125 substantiation rules are
- Taxpayer’s lack of documentation forces him to accept preparer’s gross gambling winnings and limits his gambling loss deduction
- Tax Courts finds that last second rule for filing a Tax Court petition is not the same as for returns filed via eFile