Robert S. Keebler

CPA/PFS, MST, AEP (Distinguished), educator and consultant to financial advisors, CPAs, and attorneys on wealth transfer planning and taxation.

[Robert S. Keebler @KeeblerRobert]

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PLR 202536018 can be found at https://t.co/t83hlp2ZqF

[Robert S. Keebler @KeeblerRobert]

Below is a link to the LISI 60-Second Planner: PLR 202536018 - Ruling Saves Late QSub Election
In PLR 202536018, the IRS granted an extension of time to file a late election to treat a corporation as a qualified subchapter S subsidiary.

[Robert S. Keebler @KeeblerRobert]

life insurance premiums.
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The Sixth Circuit's opinion can be found at https://t.co/uWq56Q1Wx7

[Robert S. Keebler @KeeblerRobert]

Below is a link to the LISI 60-Second Planner: McGowan v. U.S. -- Split Dollar Insurance Reg. Applies to Dentist's Plan
In McGowan v. U.S., No. 24-3228 (6th Cir. 7/9/2025), the Sixth Circuit Court of Appeals affirmed a District Court decision denying claimed deductions for

[Robert S. Keebler @KeeblerRobert]

https://t.co/ZVg4rQX07X
The District Court's Memorandum Opinion can be found at https://t.co/2D04BcCray

[Robert S. Keebler @KeeblerRobert]

Below is a link to the LISI 60-Second Planner: Debrick: Default Judgment Entered for FBAR Penalties
In U.S. v. Debrick, No. 1:24-cv-01053 (U.S. Dist. Ct., D.C. 6/10/2025), the court entered default judgment imposing FBAR penalties.
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[Robert S. Keebler @KeeblerRobert]

applied a gross valuation misstatement penalty.
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Judge Goeke's Memorandum Opinion can be found at https://t.co/qVF66FcWqh

[Robert S. Keebler @KeeblerRobert]

Below is a link to the LISI 60-Second Planner: Beaverdam Creek Holdings - Tax Court Reduces Value of Conservation Easement
In Beaverdam Creek Holdings, LLC v. Commissioner, T.C. Memo 2025-53 (6/2/2025), the Tax Court determined the value of a charitable conservation easement and

[Robert S. Keebler @KeeblerRobert]

requirement in connection with a charitable gift.
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The Tax Court's Memorandum Opinion can be found at https://t.co/xTTDDqBNtR

[Robert S. Keebler @KeeblerRobert]

Below is a link to the LISI 60-Second Planner: WT Art Partnership: Reasonable Cause and the Qualified Appraisal Requirement
In WT Art Partnership v. Commissioner, T.C. Memo 2025-30 (4/9/2025), the Tax Court addressed the "reasonable cause" exception to the "qualified appraisal"

[Robert S. Keebler @KeeblerRobert]

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https://t.co/3G7Pza1fdU

[Robert S. Keebler @KeeblerRobert]

Below is a link to the LISI 60-Second Planner: Spizzirri -- Transfer to Stepchildren Was Not Deductible as Claim
Today's Insight: In Estate of Spizzirri v. Commissioner (5/16/2025), the Eleventh Circuit Court of Appeals affirmed a determination of the U.S. Tax Court.

[Robert S. Keebler @KeeblerRobert]

PLR 202513003 can be found at https://t.co/yHc31MRMsB

[Robert S. Keebler @KeeblerRobert]

Below is a link to the LISI 60-Second Planner: Late Alternate Valuation Date Election
In PLR 202513003, the IRS granted an estate additional time to make an alternate valuation date election under Code Section 2032.
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[Robert S. Keebler @KeeblerRobert]

The text and a summary of the bill can be found at https://t.co/FPhwetZ4aV

[Robert S. Keebler @KeeblerRobert]

Below is a link to the LISI 60-Second Planner: House Passes Tax Bill
Bob Keebler reports on the House of Representative's passage of the tax reform bill on May 22nd.
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[Robert S. Keebler @KeeblerRobert]

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A section-by-section summary of the bill can be found at https://t.co/UTpSsaa2St

[Robert S. Keebler @KeeblerRobert]

Below is a link to the LISI 60-Second Planner: Ways and Means Releases Draft of Tax Provisions
On May 12, 2025, the House Ways ad Means Committee released a complete draft of tax provisions to be discussed at a markup session on May 13.

[Robert S. Keebler @KeeblerRobert]

The draft bill can be found at https://t.co/yj3wGwUEXu

[Robert S. Keebler @KeeblerRobert]

Below is a link to the LISI 60-Second Planner: Ways and Means Releases Preliminary Draft of Tax Bill
On May 9, 2025, the House Ways and Means Committee released a preliminary draft of tax legislation. You are welcome to share this link: https://t.co/4Ol4R2LqZN