No. 54-11, November 2023

Index

• Employee wellness plans: Some benefits may be taxable.
• Home office and other business expenses denied. (Greatest Common Factor v. Commissioner)
• IRS sanctioned in penalty case. (LakePoint Land II L.L.C. v. Commissioner)
• IRS updates list of automatic changes.
• LITCs: Not just for law schools. (low income taxpayer clinics)
• Tax treatment of digital asset protocol upgrades.
• Understanding the updated tax ethical standards.