January 2025 was a busy month for cases and rulings as Congress commenced work on a major tax bill. The U.S. Supreme Court allowed FinCEN to enforce the Corporate Transparency Act pending a March Trial on the merits. IRS delayed until at least 2026 the requirement that certain heirs of retirement plans and IRAs take minimum distributions annually. Lastly, the Tax Court dealt with an Alabama sheriff who borrowed money from an Inmate Meals Fund. Learning Objectives: List the latest regulations, rulings, and pronouncements from the IRS Summarize the most recent decisions out of the Tax Court and federal district courts around the country.
Learning Objectives:
- List the most recent regulations, rulings, and announcements issued by the IRS
- Summarize the recent judicial determinations from the Tax Court and federal district courts nationwide
- Identify the implications of the Corporate Transparency Act as upheld by the US Supreme Court
- Recognize the postponement impact of the IRS's minimum distribution requirement on retirement plan heirs
David De Jong, CPA
Stein Sperling Bennett De Jong Driscoll PC
Principal
[email protected]
(301) 340-2020
As chair of the firm’s tax practice group, David helps businesses and individuals with a broad range of tax planning and controversy matters, estate planning, business transactions, and valuations. A CPA with a Master of Laws in Taxation from Georgetown University Law Center, he is accredited in estate planning by the National Association of Estate Planners and Councils and in business valuation by both the American Institute of Certified Public Accountants and the National Association of Certified Valuators and Analysts. With over 35 years of experience, David brings a high level of expertise, sound judgment, and personal attention to help solve his clients’ tax, estate, and business matters.
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