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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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