IRS Provides Indexing Adjustments for Applicable Dollar Amounts (Rev. Proc. 2026-22)
The IRS has issued indexing adjustments for the applicable dollar amounts under Code Sec. 4980H(c)(1) and (b)(1), which are used to determine the employer shared responsibility payments (ESRP). This...

IRS Updates Conservation Easement Guidance; Warns of Abusive Tax Shelter Risks (IR 2026-63)
The IRS has updated its Conservation Easement website to expand guidance on abusive conservation easement transactions. In the announcement, the IRS stated that promoter-driven conservation easement...

IRS Informs Taxpayers On Filing Amended Returns To Correct Errors
The IRS has advised individual taxpayers that errors in a filed federal return may be corrected by submitting an amended return where key items affecting tax liability have changed. Amendments are gen...

IRS Highlights Digital Tools for Small Businesses During National Small Business Week (Tax Tip 2026-38)
The IRS has highlighted several digital tools and resources available to help small businesses and entrepreneurs manage their tax responsibilities during National Small Business Week. These tools are...

CA - OTA had jurisdiction over appeal, but appeal was moot
The California Office of Tax Appeals (OTA) had jurisdiction to consider a taxpayer's appeal of the Franchise Tax Board's (FTB) denial of a claim for refund of an unclaimed property credit for the 2018...