2026-05-11 The Expensive Lost White Receipt and Certified Mailing

This week we look at: Syndicated Conservation Easements and the Valuation Conundrum: An Analysis of T.C. Memo. 2026-36 Analysis of Garcia-Rojas v. Franchise Tax Board: The Limits of the Unitary Business Doctrine for Sole Proprietors An Analysis of the Reinstated Significant Issue Letter Ruling Program Under Revenue Procedure 2026-21 The "Byers Rule" and the Administrative Procedure Act Jurisdictional Time Bars and the Timely Mailing Rule: An Analysis of Dunlap v. United States Temporary Import Surcharges and Executive Authority: A Review of the Court of International Trade's Ruling