Welcome to TaxBlawg, a blog resource from Chamberlain Hrdlicka for news and analysis of current legal issues facing tax practitioners. Although blawg.com identifies nearly 1,400 active “blawgs,” including 20+ blawgs related to taxation and estate planning, the needs of tax professionals have received surprisingly little attention.
Tax practitioners have previously lacked a dedicated resource to call their own. For those intrepid souls, we offer TaxBlawg, a forum of tax talk for tax pros.
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Effective January 14, 2025, the Treasury Department issued final regulations requiring disclosures by certain taxpayers and material advisors involved in a micro-captive listed transaction or transaction of interest. The original due date for making initial disclosures was April 14, 2025, but the IRS provided relief from penalties if such initial disclosures are filed by July 31, 2025. However, such taxpayers and material advisors may have to disclose the transaction if the statute of limitations for an original or amended tax return did not end on or before January 14, 2025.