The 2026 tax season can be summed up in two words: Complexity and cash. Many can expect bigger refunds, but detailed rules ...

Sec. 6752(1)(b) was satisfied by an IRS supervisor’s timely signed approval of penalties against the taxpayer, without any “meaningful review” or “reasoned decision-making,” the Tax Court held.

Typically issued in July each year, the IAEA Annual Report summarizes and highlights developments over the past year in major areas of the Agency's work. It includes a summary of major issues, ...