S corporation status lost when SMLLC shareholder adds a new interest holder

Tax Court does not accept author’s attempt to treat a portion of her income as not self-employment income

IRS releases employer tables and worksheets for TCJA-aware draft Form W-4

TIGTA finds that LB&I imposes accuracy-related penalties at lower rate than does SE/SE

Envelope used to file Tax Court petition lacked postmark, taxpayer could not explain delivery much later than would be expected for timely mailed document