https://www.taxcourtblog.com/news/tc-opinion-judge-ashford-167-tc-no-13-an-appropriate-order-will-be-issued-24390-21 TaxCourtBlog en 2026-10-15T11:30:30.615Z Holmes v. Commissioner: Tax Court Rejects Unilateral Termination of Form 872 Extensions https://www.taxcourtblog.com/news/tc-opinion-judge-pugh-167-tc-no-12-decision-will-be-entered-pursuant-to-rule-155-21959-16 TaxCourtBlog en 2026-10-15T07:00:30.593Z Facebook, Inc. and Subsidiaries v. Commissioner of Internal Revenue https://www.taxcourtblog.com/news/memorandum-opinion-judge-pugh-tc-memo-2026-100-an-appropriate-decision-will-be-entered-13332-23 TaxCourtBlog en 2026-10-14T11:30:13.691Z Emese Hasznos v. Commissioner of Internal Revenue: The $311,851 Innocent Spouse Relief Dispute https://www.taxcourtblog.com/news/memorandum-opinion-judge-nega-opinion-tc-memo-2026-99-decisions-will-be-entered-for-respondent-in-docket-nos-17165-19-17177-19-17178-19-17201-19-17205-19-and-17206-19-decisions-will-be-entered-under-rule-155-in-docket-nos-17169-19-and-17187-19-17206-19 TaxCourtBlog en 2026-10-14T07:00:45.724Z Tax Court Imposes 40% Accuracy-Related Penalties for Captive Insurance Scheme Lacking Economic Substance