2026-02-16 Hallucinations Enter the Tax Court
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2026-02-16 Hallucinations Enter the Tax Court
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Narrated by:
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By:
This week we look at:
- TEFRA Jurisdiction and the "Limited Partner" Exception
- Artificial Intelligence and Substantiation
- Section 183 Profit Motive
- Rebate vs. Nonrebate Refunds
- Substantiation and Civil Fraud
- Consolidated Return Jurisdiction
Copyright 2026, Thomas, Zollars & Lynch Ltd.
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