The session will review the leading federal tax developments of June 2021. 

Topics covered include a look at a tax court case focusing on how one’s “tax home” is determined, which affects the ability to deduct relevant expenses. This webinar will also review an eleventh circuit case regarding the non-deductibility of expenses during the start-up of a business. This webinar will also include a discussion of the tax implications of the Supreme Court's reaffirmation of the constitutionality of the Affordable Care Act with regards to the individual mandate -- specifically around those who filed protective claims to recover medicare taxes if the Supreme Court overturned the law.

Learning Objectives:

• List the latest regulations, rulings, and pronouncements from the IRS


• Identify and summarize the most recent decisions out of the Tax Court and federal district courts around the country