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Like Kind Exchanges: Near and Long-Term Tax Planning for Section 1031

(Accounting Web) - CPA Lots of questions continue to swirl around the state of like-kind exchanges (real estate in particular) both in the near and long-term. As a tax planner, it's best to look at the current legislative impact, and the possibilities. Mike Pusey, CPA offers his perspective.


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Congress Again Considers Truly Free IRS Income Tax Filing System 
(CPA Practice Advisor) - The legislation would direct the IRS to create software that would allow any taxpayer to prepare and file their individual income tax return beginning in tax year 2023.

Late Filing of Petition Does not Bar Tax Court Jurisdiction 
(JofA) - The U.S. Supreme Court held that the Sec. 6330(d)(1) 30-day time limit to file a petition with the Tax Court after a Collection Due Process hearing determination is not a jurisdictional requirement. The Tax Court’s jurisdiction is conditioned on the petition’s filing and not its timeliness.

This Google Chrome Feature Makes My Life Far Less Chaotic 
(PC World) - I’m just waiting for Firefox to finally get on board this train too.

Amazon Prime Day Shoppers Buy Up Diapers, Snacks as Inflation Shifts Consumer Habits 
(CNBC) - Instant Pots and Roombas are typically hot selling items during Amazon’s Prime Day event. But this year, consumers were more interested in dishwasher pods, diapers and snacks.

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