Federal Tax Procedure 2026 Editions Cumulative Updates
(Click on the Links to Go to Blog Entry with Update)
This page is to post significant changes to the 2026 editions as I revise the working draft for the 2027 editions. I make hundreds of changes during the year, but post here only the significant changes. Each time I add an entry for significant changes, I change the date in the title of this page presented in parenthesis. For each of the significant changes that warrant a blog entry, I collect the update blogs in a search on labels titled "FTPB 2026 Updates," here [to come].
Keep in mind that, since the updates are from the 2027 working draft which will have a lot of changes from the 2026 editions, the page numbers may not be the same as in the 2026 editions and any links to other parts of the book will not be the same as in the 2026 editions.
Ch. 1. Purpose and Scope.
Ch. 2. Structure of the Federal Revenue Function.
Ch. 3. Returns and Payments.
Ch. 4. Statutes of Limitations.
|
Editions p. # |
Insertion/ Correction |
Content (or
Link) |
|
Pract. 230
immediately before IV. Collections. Student Ed.
157 immediately before IV. Collections. |
Insertion |
Tax Court
Issues a Precedential Opinion (T.C.) Holding that Form 872-T Does Not Revoke
a Proper Form 872 Consent to Extend the Statute of Limitations; Well, Duh!
(Federal Tax Procedure Blog 9/30/26; 10/4/26) |
Ch. 5. Interest.
Ch. 6. Penalties.
Ch. 7. The IRS Compliance Function (Examination).
Ch. 8. Appeals.
Ch. 9. Notice of Deficiency.
Ch. 10. Litigation.
Ch. 11. Assessment Procedures.
Ch. 12. Collection Procedures.
Ch. 13. Overpayments.
Ch. 14. Miscellaneous.
Ch. 15. Evidentiary Privileges in Tax Controversy
Practice.
Ch. 16. Partnerships and S Corporations.
Ch. 17. Foreign Bank Account Issues (FBARs And Related).
Ch. 18a Corporate Transparency Act and Related Reporting
Ch. 18. Whistleblower Rewards.
Ch. 19. Ethics, Malpractice and Tax Procedure.
Ch. 20. Discovering What the IRS Knows–FOIA, Privacy Act,
Etc.
Ch. 21. Confidentiality and Disclosure of Return
Information
APPENDIX - RESOURCES
