The recent “innocent spouse” tax case of Zaheen v. Commissioner, T.C. Memo. 2026-7, is noteworthy in two respects. One, it reminds us that abuse permeates socioeconomic…
Feb. 9, 2026 – Today, the IRS released Revenue Procedure 2026-12 in Internal Revenue Bulletin 2026-7 regarding adequate disclosure to avoid certain penalties. What does it…