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- Major update: Potential refund opportunity for interest and penalty amounts accrued during COVID-19 federally declared disaster
- IRS roundup: November 7 – November 24, 2025
- Tax consulting firm permitted to challenge final micro-captive reporting regulations
- Tax Court confirms codified economic substance doctrine requires threshold relevancy determination, upholds 40% strict-liability penalty
- IRS roundup: October 23 – November 6, 2025
