Federal Tax Update - Jun. 18, 2018

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Nichols Patrick Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

    This Week's Topics

    • IRS indicates that TCJA UBIT provisions may be delayed, but no specific commitment
    • Physician’s attempt to claim that social security disability is not taxable fails
    • Taxpayer found to be solely in the business of selling controlled substances
    • Shareholder barred from unilaterally changing S corporation’s election not to claim FICA credit
    • Taxpayer who relied on two IRS employees for last date to file Tax Court petition finds herself without access to the court




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