Tax Court in Brief | September 7 – September 11, 2026

Tax Court in Brief | Katanga Properties, LLC v. Comm’r | BBA Limitations Period and Form 872–M Extensions

Tax Court in Brief | Berenblatt v. Comm’r | Whistleblower Administrative Record and Grand Jury Secrecy

Tax Court in Brief | Tunkl v. Comm’r | Gross Income, Customer Deposits, and True Loans

Tax Court in Brief | Berenblatt v. Comm’r | Whistleblower Awards and the Substantial Contribution Standard

Tax Court in Brief | Merida Ortiz v. Comm’r | Section 6428B, ITINs, and the Recovery Rebate Credit

Tax Court in Brief | Wales v. Comm’r | Section 6015, Certified Mail, and Tax Court Jurisdiction

Tax Court in Brief | Marin v. Comm’r | Unreported Income, Late Filing, and Frivolous Arguments

Tax Court in Brief | Sprouse v. Comm’r | Unreported Income, Substantiation, and a Section 6673 Penalty

Tax Court in Brief | Chapin v. Comm’r | Section 183 Horse Breeding, Bank Deposits, and a Split Penalty

Tax Court in Brief | Janangelo v. Comm’r | Civil Fraud Penalties Against an IRS Revenue Agent

Tax Court in Brief | Berenblatt v. Comm’r | Whistleblower Record Supplementation and Grand Jury Secrecy

Tax Court in Brief | LaBorde v. Comm’r | CDP Verification, Last Known Address, and a Partial Remand

Tax Court in Brief | Ballengee v. Comm’r | Form 870–LT Finality, TEFRA Preclusion, and Lien Withdrawal

Tax Court in Brief | Percy Squire Co. LLC v. Comm’r | Unpaid Employment Taxes, an Unfiled Offer in Compromise, and Section 6673

Tax Court in Brief | Squire v. Comm’r | Rejected Offer in Compromise, Reasonable Collection Potential, and a Section 6673 Penalty

Tax Court in Brief | Sami v. Comm’r | Schedule C Substantiation, Influencer Marketing Expenses, and Section 199A

Tax Court in Brief | Tabaka v. Comm’r | Interest Abatement Under Section 6404 and What Counts as a Ministerial Act