By declining to hear Murrin v. Commissioner, the justices let stand a Third Circuit ruling that the IRS can assess tax at any time on a fraudulent return, even when only the preparer intended to cheat.
Rev. Proc. 2026-24 lifts health savings account contribution caps by $100 and $250 for 2027 and confirms that small direct primary care fees no longer block eligibility.
Revenue Procedure 2026-15 lifts the luxury-auto depreciation ceilings slightly for 2026, but the bigger number for owners buying a heavy SUV is the separate $32,000 Section 179 limit paired with full bonus depreciation.
A Georgia land deal shows how the Tax Court keeps unwinding syndicated conservation easements, this time disallowing one donor's deduction entirely and slashing the other by 98%.
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