Federal Tax Update: Was Return Given at IRS Request Really Never Filed

https://vimeo.com/710134078

https://www.currentfederaltaxdevelopments.com/podcasts/2022/5/15/2022-05-15-was-return-given-at-irs-request-really-never-filed

 

This week we look at:

• Forming new corporation didn’t break connection to prior material participation
• Ninth Circuit find return was filed even though not send to location in the regulations
• IRS destroyed 30 million paper returns
• Taxpayer filed return too early
• No duress in requesting extension of time to file