2025-09-29 The End of Individual Refund Checks Approaches
Update: 2025-09-27
Description
This week we look at:
- Hobby Loss Rules: Young v. Commissioner, T.C. Memo. 2025-95
- Drought-Forced Livestock Sales: IRS Notice 2025-52
- Per Diem Rates: IRS Notice 2025-54
- End of Paper Refunds: IR-2025-94 / E.O. 14247
- Syndicated Conservation Easements: Jackson Stone South, LLC v. Commissioner, T.C. Memo. 2025-96
- Constructive Receipt & § 4958: Fumo v. Commissioner, T.C. Memo. 2025-97
- Whistleblower Awards: In re: Sealed Case, CA DC, Case No. 24-1001
- Employee vs. Independent Contractor: Gil v. United States, USDC ED PA
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