Social Media Ideas for Advisory Opinion 26-11

HHS-OIG Advisory Opinion 26-08- Cochlear Implant Center’s Lease Arrangements Clear OIG Scrutiny

Assessing the Risks of Hindsight in Late § 475(f)(1) Election Requests

PLR 202623008, June 5, 2026 The matter involves a State C corporation engaged in the manufacturing and distribution of Products globally. In addition to its core business op...

CFPB Rescinds 2020 Special Purpose Credit Program Advisory Opinion

Economic Risk of Loss and Conditional Deficit Restoration Obligations

Chief Counsel Advice Memorandum Number: 202628009, Office of Chief Counsel, Internal Revenue Service (Written: May 29, 2026, Redacted Version Released: July 10, 2026) The ma...

HHS-OIG Advisory Opinion 26-09: Free Orthodontic Treatment Program Cleared Under Anti-Kickback Statute With Proper Safeg...

Highlights The U.S. Department of Health and Human Services-Office of Inspector General (HHS-OIG) released a favorable opinion regarding a dental practice offering free orthodo...

Technical Analysis of TD 10051: The Reclassification of Abusive CRAT Structures as Listed Transactions

TD 10051, July 9, 2026 The issuance of TD 10051, which finalizes the proposed rules set forth in REG-108761-22, represents a definitive strategic shift in the Internal Reven...

The Section 530A Transfer Tax Safe Harbor: Analyzing Revenue Procedure 2026-25

Rev. Proc. 2026-25 (June 29, 2026), 26 CFR 601.601; IRC §§ 530A, 2010, 2503, 2505, 2642, 2662, 6019 Under Revenue Procedure 2026-25, the Internal Revenue Service (IRS) has e...

HHS-OIG Issues Unfavorable Advisory Opinion on Pay-to-Play Referral Software Platform Arrangement

Relief from Ineffective S Corporation and QSub Elections: An Analysis of PLR 202624006

IRS Private Letter Ruling 202624006, June 12, 2026. The matter involves a series of corporate reorganizations and tax elections concerning several entities, primarily a limite...

OIG Issues Favorable Opinion Allowing Precision Oncology Company to Provide Free Supplemental Reports Displaying Multi-C...

The U.S. Department of Health and Human Services Office of Inspector General (“OIG”) posted Advisory Opinion 26-11 (“Advisory Opinion”) on May 20, 2026. This favorable opinion conc...

HHS-OIG Issues Favorable Advisory Opinion for Free Multi-Cancer Detection Supplemental Reports Provided with Medicare-Co...

Professional Responsibility in the Age of Generative AI: Analyzing OPR Guidelines and Circular 230 Standards

Office of Professional Responsibility, Internal Revenue Service, U.S. Dep't of the Treasury, Alert Issue No. 2026-19, Introductory Guidelines for Responsible AI Use in Federal...

PAC Finds City Council in Violation of OMA for Closed Session Discussions

The Illinois Attorney General’s Public Access Counselor (PAC) issued its 4th binding opinion of 2026 finding a public body in violation of the Open Meetings Act (OMA) by discussing...

Strict Compliance with Contemporaneous Written Acknowledgment Rules and Penalty Defenses: An Analysis of Wells v. Commis...

William P. Wells and Ruth E. Wells v. Commissioner of Internal Revenue, T.C. Memo. 2026-49, June 10, 2026 The Internal Revenue Service (IRS) issued a Notice of Deficiency to W...

Straight Talk on Free Orthodontic Treatment: Key Takeaways from OIG Advisory Opinion 26-09

On May 1, 2026, the Department of Health and Human Services Office of Inspector General (“OIG”) posted Advisory Opinion 26-09 (“AO 26-09”), which opines on a pediatric dental and o...

Technical Review of Announcement 2026-11 Regarding Revised Standard Mileage Rates

Announcement 2026-11, 2026-4 I.R.B. 378, July 10, 2026 The Internal Revenue Service has issued Announcement 2026-11, which serves as a formal modification to the previously is...

CFTC Letter 25-50: Revival of the QEP Exemption from CPO Registration Offers Reduction in Compliance Burden

Regulatory Shifts in Section 4960: Analyzing the Expanded Definition of Covered Employees under Notice 2026-36

IRS Notice 2026-36, Notice of Intent to Issue Regulations Under Section 4960, June 5, 2026 The Internal Revenue Service (IRS) and the Department of the Treasury have recentl...

Religious Organizations and Political Activity: A 2026 Election-Year Guide

IRS Notice 2026-40: Comprehensive Analysis of Post-OBBBA Transitional Guidance on Qualified Opportunity Zones

Notice 2026-40, Internal Revenue Service (June 2026). For practitioners advising clients on Qualified Opportunity Zone (QOZ) investments under the Internal Revenue Code (the C...

Third Circuit Opinion in No. 26-1772: What Practitioners Should Watch

The Third Circuit’s June 4, 2026 opinion in No. 26-1772 is now available, but practitioners should note an immediate limitation: the publicly provided case details here identify th...

Eleventh Circuit Opinion in No. 24-11688: What Practitioners Should Watch

The Eleventh Circuit’s May 28, 2026 opinion in No. 24-11688 is now available, but practitioners should note an immediate practical issue: the publicly available case details provid...

OIG Issues Unfavorable Advisory Opinion on Medical Device Vendor’s Payment for Access to Third-Party Billing Portal

Procedural and Jurisdictional Limitations in Challenging IRS Notice 2021-20: An Analysis of First Source Employee Manage...

First Source Employee Management, Inc. v. United States of America, Case No. 1:24-cv-02209-CEF, 2026 WL 3589421 (N.D. Ohio June 11, 2026). The litigation originated from the P...