2024 has been a busy year for the IRS in publishing final regulations, announcements of treatment of credits, and further tax guidance.  Included are Home Energy Rebate Programs, digital asset transactions, setting PTIN fees going forward, clarifications to explain which expenses are considered medical deductions and which are not, and introduced Form 7206, Self-Employed Health Insurance Deduction, and finalized rules on retirement plan distributions during federally declared disasters.  We will also cover the Information Returns Intake System (IRIS), Taxpayer Advocate Service, and new Tax Pro Account features.  Congress created the Tax Court to provide a judicial forum in which taxpayers could dispute tax deficiencies.  Tax Court decisions are binding only on that particular case, however, reviewing the cases can explain the IRS’s arguments, the taxpayer’s arguments, and the Tax Court’s reasoning.