Killer Tax Brief

AI-Generated Practitioner Briefs of IRS Tax Guidance & Tax Court Opinions

Updated weekly from IRS Internal Revenue Bulletins & U.S. Tax Court • Powered by AI

7 guidance items briefed

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Revenue Rulings

4 briefs

IRS conclusions on applying tax law to specific fact patterns

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Revenue Procedures

2 briefs

Official IRS procedures for taxpayers and practitioners

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Notices

0 briefs

Public guidance on substantive interpretations and upcoming rules

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Treasury Decisions

0 briefs

Final and temporary Treasury regulations

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Announcements

1 brief

Administrative matters and less formal guidance

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Tax Court Opinions

0 briefs

Published Tax Court decisions on important legal issues

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Memorandum Opinions

0 briefs

Tax Court decisions on settled legal issues or factual disputes

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Summary Opinions

0 briefs

Small case Tax Court decisions (under $50,000)

Latest Briefs

Revenue Procedure Week 20, 2026

Establishes procedures for state and territory CEOs to nominate census tracts as qualified opportunity zones effective January 1, 2027, under the amended opportunity zone program.

Rev. Proc. 2026-14

opportunity zones qualified opportunity fund rural areas low-income communities

Revenue Procedure Week 13, 2026

IRS establishes procedures for electronic furnishing of payee statements related to digital asset sales by brokers.

Rev. Proc. 2026-15

digital assets cryptocurrency brokers payroll

Announcement Week 10, 2026

IRS announces no substantive guidance items were published in Internal Revenue Bulletin 2026-10 dated March 2, 2026.

Announcement 2026-6

IRS practice procedure

Revenue Ruling Week 8, 2026

Updates quarterly interest rates on tax overpayments and underpayments to 6% (5% for corporations) effective April 1, 2026, based on 3% federal short-term rate.

Rev. Rul. 2026-5

interest rates overpayments underpayments corporate tax

Revenue Ruling Week 8, 2026

IRS sets quarterly interest rates for tax overpayments and underpayments at 6% for individuals and corporations for the second quarter of 2026, with special rates for large corporate underpayments (8%) and corporate overpayments exceeding $10,000 (3.5%).

Rev. Rul. 2026-5

interest rates overpayments underpayments penalties

Revenue Ruling Week 3, 2026

Rev. Rul. 2026-2

Revenue Ruling Week 3, 2026