2026-09-07 IRS Bit By Not Mailing Via Certified Mail

This week we look at:

Federal Circuit Bars Treaty FTCs Against the NIIT -- Bruyea and Christensen

Financial Disability Tolling and Third-Party Authorization -- Goldman v. United States

OIC Public-Policy Rejections Upheld -- Filipowski v. Commissioner

Substantiation and Alter-Ego Doctrine -- Hank Risan v. Commissioner

Codifying Racial Nondiscrimination for Private Schools -- Proposed Section 1.501(c)(3)-2

IRS's Certified-Mailing Burden of Proof -- Wales v. Commissioner

Automatic Accounting Method Changes for R&E and Construction -- Rev. Proc. 2026-32