NEW: This week on the podcast, Tax Notes reporters @StephanieSoong and @PaezWrites break down the biggest international tax developments from the annual International Fiscal Association Congress in Melbourne, Australia. Listen now: taxnotes.co/4zMMd45

🎉 Congratulations to the 2026 Tax Notes Student Writing Competition winner, Daniel Radigan! Dan is a JD candidate at @CWRU_Law and the executive symposium editor for the Case Western Reserve Law Review. Read his full article: taxnotes.com/students

The IRS had just two open cases related to PPLI — a type of life insurance that helps wealthy investors avoid income taxes — after it had received a funding boost from the Inflation Reduction Act, according to IRS documents obtained by Tax Notes. taxnotes.co/4hAaRxv

Peymon Mottahedeh’s “tax truth” organization is one of many groups taking advantage of the explosive growth of social media to promote misleading tax strategies. While Mottahedeh has managed to avoid prison, some of his followers haven’t been as lucky. taxnotes.co/4rFB3LP

The idea of creating a universal federal savings account for children has been around for decades, but it was ultimately two Republicans who got it over the finish line. Read more from @WARojas: taxnotes.co/4AuWvXG

Justices at the Texas 15th Court of Appeals appeared skeptical of the state comptroller's amended sales tax souring rule, suggesting it contains elements that are not found in the state tax code. taxnotes.co/4heI6WY

Missouri’s attorney general is cracking down on prediction markets that provide untaxed access to sports gambling. taxnotes.co/3TnPjMv

The European Commission flagged significant difficulties in calculating the intervention threshold of the European Public Prosecutor's Office (EPPO) for cross-border VAT fraud and highlighted divided views on lowering it. taxnotes.co/4yNU3tL

The IRS has extended transition relief from the final dividend equivalent regulations by two years, further delaying implementation as the government continues to evaluate the rules. taxnotes.co/3TfZzGC

A taxpayer who said she filed her Tax Court petition late because of a stroke urged the Ninth Circuit to abandon its precedent and join five other circuits that now treat the deadline as nonjurisdictional. taxnotes.co/4xFvSwH

The Tax Court held that the 90-day deadline to challenge a final partnership adjustment can be equitably tolled, saving a late petition after the IRS told the partnership’s counsel no notice was mailed. taxnotes.co/4rt0z71