DiscoverCurrent Federal Tax Developments2025-09-02 Better Late Than Never R&E Procedural Relief
2025-09-02 Better Late Than Never R&E Procedural Relief

2025-09-02 Better Late Than Never R&E Procedural Relief

Update: 2025-09-01
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Description

This week we look at:



  • Federal Circuit Ruling Finds Limits on Executive Authority to Impose Tariffs Under IEEPA

  • Introduction to OBBBA R&E Expenditure Procedures

  • Sixth Circuit Realigns on Tax Court Jurisdiction

  • Innocent Spouse Relief: Walsh v. Commissioner Overview

  • Taxpayer Precluded from Challenging Liability: Sullivan v. Commissioner

  • 60-Day IRA Rollover Waiver in a Fraud Scenario


An audio only version of this week’s broadcast can be streamed or downloaded below.












Articles on this week’s developments can be downloaded as a PDF via the link below:

2025-09-02 Current Federal Tax Developments

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2025-09-02 Better Late Than Never R&E Procedural Relief

2025-09-02 Better Late Than Never R&E Procedural Relief

Edward K. Zollars, CPA (Kaplan Financial Education)