Stay up-to-date with this informative and entertaining recap of the important cases, rulings, regulations, and legislation from the past 12 months related to federal income, estate, and gift tax laws. Specific topics to be addressed will depend on recent developments, but will likely include the economic substance of charitable gifts, ongoing implementation of Trump accounts and other new rules from the One Big Beautiful Bill Act, and constitutional issues related to penalties for failing to disclose foreign bank accounts.