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Current Federal Tax Developments · Sep 30, 2026
IRS Form 872 Cannot Be Terminated by Form 872-T: Tax Court Reaffirms Fixed-Date Waiver Limits in Fine v. Commissioner
Tax Brief summary and classification of the original reporting.
Bottom Line
💡 IRS Form 872 Cannot Be Terminated by Form 872-T: Tax Court Reaffirms Fixed-Da.... Worth reviewing for potential client impact.
Summary
Fine v. Commissioner, 167 T.C. No. 13 (2026)
Classification
Category: fyiPriority: importantReason: Contains 'tax court' - significant update
Deadline
form 87
Affected Groups
All tax practitioners
Related Topics
Original Source
We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.
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