Major Case Law Updates
Author: Annette Nellen
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours Federal Tax Updates for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
A retrospective of key federal and multistate tax cases of the past five years serves as a good review, identification of issues that may still linger or need reform, and practice relevance of looking at a series of rulings rather than only looking at single cases after issuance.
Publication Date: October 2025
Topics Covered
- Description and identification of key federal and multistate tax cases of the last five years
- Explanation of the key cases and the tax laws involved
- Relevance to practice of recent significant cases
Learning Objectives
- Describe the most significant federal and multistate tax cases of the past five years and their relevance to tax practice
- Explain the tax law underlying significant cases of recent years
- Identify tax law changes that might be needed in light of recent significant cases
- Identify the principle the Third Circuit affirmed in Zuch, No. 22-2244 (3rd Cir., 3/22/24) regarding Tax Court jurisdiction
- Identify the issue the Tax Court addressed in Estate of James E. Caan, 161 TC No. 6 (10/18/23)
Level
Overview
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
