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

6 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

1 brief

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 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