Federal Tax Procedure Blog Updates (10/24/26)

 The purpose of updates is to notify of significant changes to prior blogs that are not worthy of a new blog entry. On 10/24/26, I restart this page for updates after a long hiatus. I'll try to keep it up.

Date

Blog Post

Update Info

10/24/26

On the Tax Court's Golsen Rule (Federal Tax Procedure Blog 12/3/23; 10/24/26), here.

 

Added discussion on Golsen requirement for Circuit Court precedent directly in point and relationship to Loper Bright

10/23/26

Tax Court Decides 2 Bullshit SCE Tax Shelter Cases and, in One, Judge Lauber Calls Out Petitioner's Counsel's Theatrics (Federal Tax Procedure Blog 10/19/26; 10/23/26), here.

Added brief discussion on ChatGPT recommendation.

10/23/26

District Court Holds the FBAR Willful Penalty Requires Opportunity for Pre-Assessment Jury Trial (Federal Tax Procedure Blog 9/24/25; 10/23/26), here.

Added Sagoo notice of Fifth Circuit reversal and remand for reconsideration.

 

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